2015 (12) TMI 428

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....K. Mall, A. C. (AR) ORDER Per : Ramesh Nair This appeal is directed against Order-in-Appeal No. 249/04/MCH dated 03.06.2004, wherein the Ld. Commissioner (Appeals) rejected the appeal of the appellant. 2. The facts of the case is that in the Order-in-Original dated 28.12.2001, the adjudicating authority denied the benefit of exemption Notification No. 22/99-Cus and confirmed the conseq....

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....t under Rule 57A. 3. The appellants have been issued Form-2 Registration Certificate for issuing invoice under Rule 57G of Central Excise Rules, 1944 for the trading purpose only. 4. The Ld. Commissioner further found that the appellants have not submitted any documents regarding trading of goods as no invoices were issued. The Certificate issued by the Central Excise does not show that the ....

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....efit of said Notification. 6. Shri M.K. Mall, Ld. Asst. Commr. (AR) appearing on the behalf of the Revenue reiterates the findings of the impugned order. 7. We have carefully considered the submissions made by both the sides. 8. On perusal of the records, we find that there is no dispute that the goods imported by the appellant have been sold under various sales invoices to various custom....