REGENT COMPUTRONICS PVT. LTD.

Anz International Appellant

V/S

COMMISSIONER OF CUSTOMS, BANGALORE Respondents

Referred Judgements :-

STERLITE OPTICAL TECHNOLOGIES LTD. V. COMMISSIONER [RELIED ON]
JOBELLE V. COMMISSIONER [RELIED ON]
SUTLEJ INDUSTRIES LTD. V. COMMISSIONER [REFERRED TO]
GAURAV DISTRIBUTORS PRIVATE LIMITED VS. COMMISSIONER OF CUSTOMS NEW DELHI [REFERRED TO]
TRANSFORMERS & ELECTRICALS KERALA LTD. VS. COMMR. OF C. EX, COCHIN [REFERRED TO]
TATA TEA LTD. VS. COMMISSIONER OF CENTRAL EXCISE, COCHIN [REFERRED TO]
ALPHA DRUG INDIA LTD VS. COMMISSIONER OF C. EX. [REFERRED TO]
RELIANCE INDUSTRIES LTD VS. COLLECTOR OF CENTRAL EXCISE [REFERRED TO]

JUDGEMENT

(1.) BOTH these appeals have been filed against the following Orders -in -Appeal. The details of the appeals are given below : - Sl. No.OIA No. & DatePassed byRefund amount involved

(2.) THE issue involved in both these appeals is one and the same. Therefore, I am taking up both the matters together for issuing a common order.

(3.) SHRI B.N. Gururaj, the learned Advocate, appeared on behalf of the appellants and Smt. Sudha Koka, the learned SDR, for the Revenue.

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ANZ INTERNATIONAL Vs. COMMISSIONER OF CUSTOMS, BANGALORE

Referred Judgements :-

JUDGEMENT

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