COMMISSIONER OF CUSTOMS, AHMEDABAD Vs. ESSAR STEEL LTD.

JUDGEMENT

(1.) THIS appeal is filed by the Revenue against Order -in -Appeal No. (22 -AHD)Cus/Commr(A)/AHD, dated 31 -3 -2006 and the assessee -respondent has filed the cross objection against the very same Order -in -Appeal.

(2.) SINCE both the appeal as well as cross objection arise out of the very same impugned order, they are being disposed of by a common order.

(3.) THE relevant facts that arise for consideration as recorded by the appellate authority is as under :