2015 (3) TMI 1237

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....HNICAL 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 appellants are exporters of calibrated iron ore ....

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....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 of the above condition cannot be made and the s....