Decision conveying denial of exemption under DFIA scheme is challengeable before Commissioner (A)

Advertisement K S Enterprises Vs Commissioner of Customs (CESTAT Ahmedabad) CESTAT Ahmedabad held that decision conveying denial of exemption under DFIA Scheme is challengeable by way of appeal before the Commissioner (Appeals). Denial of exemption is not merely a query but the decision of assessing officer and hence appeal can be preferred against the same. Facts- This appeal is filed against Order-in-Appeal passed by Commissioner of Customs (Appeals), Ahmedabad whereby the learned Commissioner (Appeals) has dismissed the appeal on the ground that appeal was filed before him against a comm...