2019 (10) TMI 409

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..... NJANI KUMAR, TECHNICAL MEMBER MR. Ravi Raghavan, Advocate For the Appellant Mrs. C.V. Savita, AR For the Respondent ORDER Per : P. ANJANI KUMAR The appellants are before us requesting for an Early Hearing of the case in view of the fact that the issue has been decided by this Tribunal in their own case for an earlier period. Learned Counsel for the appellants requested that the case be taken .....

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..... an intention to be distributed through Public Distribution System. Such quantity of SKO has not been used for the desired purposes; the exemption contained in terms of Notification No. 12/2012 and CBEC Circular No. 636/27/2002-CX dated 22.04.2002 is not applicable. The same was confirmed by Commissioner vide Order dated 30.08.2018. 3. Learned Counsel for the appellants submitted that the issue is .....

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..... iterates the finding of OIO. 5. Heard both sides and perused the records. 6. As submitted by the Learned Counsel for the appellants, we find that the issue is no more res integra following the decision of this Bench in the Final Order cited supra and other cases cited therein. Consequently, we allow the appeal of the appellant. (Order was pronounced and dictated in Open Court on 18/09/2019)
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