2015 (3) TMI 1237

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....MEMBER AND SHRI B.S.V. MURTHY, TECHNICAL MEMBER. Mr. Rajesh Kumar, CA for the Appellant. Dr. A. K. Nigam, Addl. Commissioner (AR) for the Respondent. ORDER Per : ARCHANA WADHWA All the three appeals are being disposed of by a common order as they arise out of the same impugned order passed by Commissioner (A) and the issue involved is identical in all the three appeals. 2. The ap....

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....e case of Jumbo Mining Ltd. vs. CCE, Hyderabad: 2012 (26) S.T.R. 525 (Tri.-Bang.), while considering an identical objection raised by the Revenue, the Tribunal observed that as the consignments are of huge quantum, they cannot be transported by a single lorry and are required to be aggregated at the port premises before shipping documents could be prepared. In such circumstances, strict compliance....