1998 (6) TMI 300

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....vocate with Moti Ajwani, Advocate, for the Appellant. Shri K.M. Mondal, SDR, for the Respondent. [Order per : Gowri Shankar, Member (T)] -  The delay of twenty days in filing this reference application which is attributed to illness of the proprietor of the applicant and having to go out of the country on account of urgent work is condoned. 2. The following questions are prop....

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.... subject notifications the clearance from the factory, had to be for export which is not the case here. Further, no evidence appears to have been brought on record as to which specific clearances were related to the material subsequently exported. The provisions of the notifications cannot be interpreted as covering also such of the clearances made initially for home consumption and purchases ther....

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....ther person and cleared on payment of duty is strictly a question of fact to be decided with regard to documents such as gate passes, invoices, shipping bills etc. 6. The first sentence in paragraph 6 of the Tribunal's order which is reproduced above, does not appear to be correct if read in isolation. The Tribunal had in its decision in Metalmech v. CCE - 1983 (12) E.L.T. 267 held that go....