COMMISSIONER OF CUSTOMS Vs. S.C.M. INTERNATIONAL

JUDGEMENT

(1.) ALL these five stay applications along with the five main appeals are taken up together for final disposal as the issue has already been decided by this Bench in favour of the as -sessees and against the Revenue. Therefore, we reject all the 5 stay applications filed by the Revenue and proceed to take up the main issue as per law.

(2.) ALL the five appeals are directed against various Order -in -Appeals passed by the Commissioner (Appeals) who were allowed the appeals by setting aside the order of the lower authority by following the judgments rendered by this Bench vide Final Order Nos. 1043 -1067/2002, dated 17 -9 -2002 [2002 (148) E.L.T. 1065 (Tribunal)] in the case of Premina Exports and 24 Ors. v. CCE, Chennai wherein the Tribunal had examined in detail the scope of the explanation "goods required for the manufacture of as it appears in Notification No. 29/97 -Cus., dated 1 -4 -97 and the Tribunal had given the benefit of the Notification on various machineries like Circular Knitting Machine, Dyeing Machines, etc., which were held to be ultimately required in export of garments.

(3.) AGGRIEVED by these orders, the Department has come in appeal on the ground that they have sent a proposal to the Central Board of Excise and Customs to file appeals against the order of the Tribunal and the Department has not accepted the judgment rendered by the Tribunal.