2018 (8) TMI 1531

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..... am, Superintendent (AR) for the Respondent. ORDER [Order per: M.V. Ravindran] This appeal is directed against Order-in-Appeal No. 03/2010 (G) Cus dated 24.05.2010. 2. Heard both sides and perused the records. 3. The issue that falls for consideration is whether the appellant is eligible for the reduced rate of export duty on iron ore exported by them. 4. It is seen from the records that ap .....

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..... that is relevant date under 51. In order to be eligible for exemption under Notification No. 129/2008- Cus dated 10.12.2008 the let export order should have been post 10.12.2008, hence in this case the benefit of notification. We find both the Lower Authorities were correct in coming to such a conclusion and we hold that the impugned orders are correct and legal and appeal is devoid of merits. 6. .....

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