2003 (9) TMI 617

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....taken up for disposal after waiving deposit and after hearing the departmental representative and considering the submissions filed by the applicant. 2. The appellant is absent and unrepresented. 3. The notice issued to the appellant proposed to recover duty short-paid by it during the financial year April, 1997 and March, 1998. The basis for the demand was that the applicant had not c....

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....been submitted to the jurisdictional authority, the export would be established by means of Form H which according to the instructions issued by the Board was acceptable evidence and the assessee would be entitled to the benefit. The Commissioner (Appeals) has not gone into these aspect at all. In his order, he has reproduced the words contained in the Assistant Commissioner's order that mere subm....

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....itted before him. It is further contended that the appellant has resold some goods which it ought not be included in the value of clearance. There is however no evidence in support of this contention. 6. If the circular of the Board is still valid, has not been withdrawn, and is applicable to the assessee, the clause of the assessee which the appellant belongs, it was required of the Commiss....