COMMISSIONER OF CUSTOMS Vs. YESES INTERNATIONAL

JUDGEMENT

(1.) THESE are Revenue appeals which had been filed in the Year 1996 as there were defects in the appeal. Registry had issued a Defect memo to the Revenue and the same had not been attended. A fresh Defect memo was issued on 5 -9 -1998 and the case has been listed for mention today. Both sides submit that the issue is already decided in the Respondent's own case by Final Order Nos. 84 and 85/98 dated 16 -1 -1998 and therefore these appeals could be disposed of in terms of the Final Order referred in Revenue appeal against the respondents. A copy of the Final order has been placed before us by the respondent's Advocate Shri Muthu Venkatraman.

(2.) ON a perusal of the order, we notice that the Revenue appeal has the same issue as raised in the present issue which has been disposed of by the Final Order and the Revenue appeals have been rejected. Applying the ratio of the Tribunal's judgment rendered in the case of Godavari fertilisers reported in 1996 (81) E.L.T. 535, the findings given by the Tribunal in paras, 7 and 8 are given herein below.