2013 (4) TMI 401

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....ENT Per : Mr. M.V. Ravindaran; This appeal is directed against the order in appeal No. 256-258/2011(STC)/K. Anapazhakan/Commr(A)/AHD dated 30.09.2011. 2. Since the involved in all the three appeals is same and in respect of the very same assessee, they are being disposed of by a common order. 3. Heard both sides and perused the records. 4. The issue involved in this case lies in a n....

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....ransport company's Lorry Receipt mentions the container number and the said container number finds mention in the transporters invoice number, and both the documents also indicate the export invoice number of the appellant. If these are co-related with ERE-1, I find that the ERE-1 also indicate the container number on the reverse wherein the Revenue officers have cleared the consignment for export....