2005 (11) TMI 337

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....ellant. Shri Amit Jain, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. 2. Appellants filed these appeals against the common adjudicating order passed by the Commissioner of Customs (Appeals). The brief facts of the case are that appellants filed 10 Shipping Bills regarding export of the goods declaring the same as goods of Indian origin....

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....d Counsel appearing on behalf of the appellant argued at length in respect of 8 Shipping Bills on the ground that the goods were assessed finally and goods were cleared and Revenue Officers had no power to re-open the assessment. The appellants also filed the copies of Shipping Bills in support of their arguments. The learned SDR appearing on behalf of the Revenue filed the copies of Shipping Bill....

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....evidence on record to show that appellant had no arrangement to manufacture the goods in question. It is not the case of appellant that goods were got manufactured from some other manufacturer. There is evidence on record to show that during the period of dispute or prior to this, there was no electric connection in appellant's Unit. The only evidence on record is that appellants had one generator....