2010 (7) TMI 260

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....the appellant Mr. Jagmohan Bansal, Advocate for the respondents ADARSH KUMAR GOEL, J. 1. This appeal has been preferred by the Revenue under Section 130(1) of the Custom Act, 1962 (for short, "the Act") against order of the Customs, Excise and Service Tax Appellate Tribunal, New Delhi dated 5.2.2009, proposing to raise following substantial questions of law:- "(i) Whether the responden....

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....Delhi in dismissing the appeal filed by the Revenue without appreciating the fact that the importer had failed to explain the shortage of 28878.11 Kg. Of polyester filament yarn satisfactorily?" 2. The Assessee is engaged in manufacture and export of blankets. It took an advance licence under the Exim Policy for duty-free import of raw material to be used for manufacture of items to be exported....

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....ster filament yarn but it also contains polyester coming from polyester cotton blended yarn. For example, in lot exported under shipping bill No.1492 dated 15.9.2000, the department has alleged that it contained 262.35 Kgs of cotton and out of the total polyester contents of 787.05 Kgs, quantity of polyester yarn coming from polyester cotton blended yarn is 487.22 Kgs and quantity of polyester yar....