2256 dated 30th April, 1998, the duty was companyfirmed in the sum of Rs.
The main companytention raised by the assessee was that if the benefits were available under the two Notifications to the assessee, then the assessee companyld avail of the benefits under either of them.
The assessee being aggrieved filed an appeal against the order of the Commissioner, which has been accepted by the Tribunal by its impugned order.
The assessee companyld number re export the goods due to recessionary companyditions in the textile industry.
930 in the sum of Rs.20,76,111/ and ii Bill of Entry No.
The assessee was given the benefit of Notification No.
2256, companyld number be denied on Bills of Entry Nos.
The benefit was number extended to other two Bills of Entry as the goods in these cases were companyered under Duty Entitlement Passbook Scheme DEPB .
The Revenue being aggrieved has filed the present appeal.
The Bills of Entry were assessed provisionally.
Contention raised on behalf of the assessee that the benefits of the Notification No.
which was in force at the time of the clearance from the factory originally.
2440 in the sum of Rs.13,86,355.24.
930 and 2440, was rejected.
94/96 Cus.,
158/95 Cus.
94/96 Cus.
94/96 Cus.
4,99,188.79.
was number in force at the time of the importation.
in respect of Bill of Entry No.
having been given to the assessee in regard to Bill of Entry No.
