2008 (3) TMI 230

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..... njan Satapathy, Member (T)]. - Heard the learned J.D.R. The appellants are not represented. The learned Advocate has sent a request of adjournment. The matter was part-heard earlier and the learned Advocate was directed to bring a copy of the Hon'ble Patna High Court's Order dated 5-5-2005 in Civil Writ Jurisdiction Case No. 8820/2001 [2006 (199) E.L.T. 224 (Pat.)]. We have since perused the said .....

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..... above, that the Order passed by the jurisdictional Commissioner in that case granting exemption from SAD for the period prior to 29-9-2000 in respect of vanaspati imported from Nepal, was contrary to the Order of the Hon'ble High Court of Patna dated 4-5-2005 cited above. In the present case, the authorities below have held that SAD is payable in respect of vanaspati imported from Nepal. As such, .....

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