Geekay Wires Pvt. Ltd. vs The Commissioner Of Customs And Central ... on 22 February, 2007
[General Industrial Corporation v. Collector (S.C)]
Since the basic issue of manufacture has been settled in favour of the assesses, in the present case, the decision of the Adjudicating Authority is not sustainable. Hence, no duty is demandable. Therefore, we recall the Final Order. Thus, the RoM application is allowed by allowing the appeal itself.