These appeals are directed against the judgment and order of the Custom, Excise and Gold Control Appellate Tribunal CEGAT , South Zone Bench allowing the appeal filed by the Appellant before the Tribunal and holding that since there is an Assignment Deed in favour of the respondent in the present case, therefore, the respondent shall be entitled to the benefit of the Exemption Notification.
The aforesaid findings of the Tribunal are under challenge in this appeal on which we have heard the learned companynsel appearing for the parties.
