AI Drafter - (New and Powerful) 
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TaxTMI 
2015 (11) TMI 692
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..... Adv., Mr. Arijit Prasad, Adv., Mr. 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 a....
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.... Aggrieved, the Department appealed to the 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 CE....