2015 (11) TMI 692

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..... B. Shekhar, Adv. And Mr. B. Krishna Prasad, Adv. For the Respondent : Mr. Praveen Kumar, Adv. And Ms. Bina Gupta, Adv. ORDER Respondents are merchant exporters. They purchased CD-ROMs containing software from one manufacturer. Purchase price was Rs. 640/- per piece. Respondents had entered into a contract with foreign buyers for export of the CD ROMs at the rate of USD 18 per piece, which ....

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....Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'CESTAT'). The CESTAT has allowed the appeal vide impugned decision dated 18.08.2006 accepting the case of the respondent-assessee, meaning thereby, the price of Rs. 640/- as declared by the assessee is found to be genuine. A perusal of the order reveals that the CESTAT has noted that the respondents purchased ....