TMI Blog2007 (1) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant. Shri R.B. Pardeshi, J.D.R., for the Respondent. [Order per : K.K. Agarwal, Member (T)]. - The applicants in these cases have been issued three advance licenses on the basis of which they have imported poly propylene granules within the terms of the licenses. It is the revenue s contention that the licenses were obtained by inflating the international value of the inputs in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthorities who only are competent to do that and in this regard they also referred to the circular issued by the Board vide Circular No. 23/96 dated 19-4-1996 wherein similar clarification has been given and accordingly pleaded that as long as the licence has not been amended they cannot be denied the benefit of exemption in terms of the licenses. 3. We have heard both sides. We find that in all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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