2006 (11) TMI 113

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....f delay of 22 days in filing the appeal, which is supported by an affidavit of the counsel for the appellant, delay in filing the appeal is condoned.  2. Delay of 16 days in re-filing of appeal is also condoned. 3. Heard on merits. 4. This appeal has been preferred by the revenue against the order dated 21.4.2005 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi (f....

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....levied duty on the fabrics used in the suits exported from job worker premises on the ground that the assessee was required to bring the same to its own factory before its export. The duty was upheld by the appellate authority. On further appeal, the assessee submitted that the export was evidenced by shipping bills and the said documents mentioned the job workers of the assessee, which were duly ....