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2016 (3) TMI 700 - AT - CustomsValidity of Commissioner (Appeals) order - Finalisation of assessment - Held that:- The Commissioner (Appeal) has given his finding on the issue of provisional assessment vide order dated 05/08/2005 and the appellants have challenged before the Tribunal and the same is still pending. The Commissioner (Appeals) has no jurisdiction to go into the same issue himself. The order of Commissioner (Appeals) is clearly without jurisdiction and is therefore, set aside. Availability of Notification No. 6/2002-CE dated 01.03.2002 - Import of Steam Turbine - Held that:- by applying the decision of Hon'ble Supreme Court in the case of Triveni Engineering & Industries Ltd. Versus Commissioner [2015 (4) TMI 1078 - SUPREME COURT], the benefit of Notification No.6/2002-CE is not available to steam turbine. - Appeal dismissed
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