2009 (2) TMI 567

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....ondent. [Order per : M. Veeraiyan, Member (T)]. - This is an appeal against the order of the Commissioner (Appeals) No. 230/2004 dated 28-9-04. 2. Heard both sides. 3. The appellant is a manufacturer of chemical products and during the period April to September 1999, it is claimed that they have exported goods valued about Rs. 69 lakhs through merchant exporters and cleared only abo....

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....ies of shipping bills under which the merchant exporters have exported the consignments procured from them. 5. Learned DR submits that as a registered unit, they ought to have followed AR-4 procedure and the Board Circular is not applicable in their case as held by the original authority and upheld by the Commissioner (Appeals). 6. We have carefully considered the submissions from both....

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....to agree with this request. To enable the same, we set aside the orders of the Commissioner (Appeals) and the original authority and remand the matter to the original authority to consider the evidence that shall be produced by the appellant to the effect that the goods cleared from them have been exported through merchant exporters. The appellant is directed to submit the evidence relied upon by ....