2012 (11) TMI 771

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....one, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - This appeal and the cross objection have been filed against Order-in-Appeal No. KS/301/DAMAN/2006, dated 7-9-2006. Since the same are arising out of the same Order-in-Appeal, they are being disposed by a common order. 2. None appeared on behalf of the respondent-assessee nor is there any request for adjournment. Sin....

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....this particular fact is not disputed by the assessee. 4. On careful consideration of the submissions made by the ld. AR and perusal of the records, we find that the issue involved in this appeal is whether the respondent-assessee is required to reverse 8% of the total value of the exempted goods which are exported by him. 5. On perusal of the Show Cause Notice, it is noted that the....