2017 (1) TMI 916

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....i D.K. Sinha, Assistant Commissioner (AR), for respondent Per: M.V. Ravindran This appeal is directed against order-in-appeal No. 232/2005/MCH dated 14.6.2005. 2. Heard both sides and perused the records. 3. The issue involved in this case is whether appellant is eligible for exemption under Notification No.34/98-Cus. dated 13.6.1998 and Notification No.56/98-Cus. dated 1.8.1998 from p....

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....ity, based upon submissions on merits and factual matrix of registration with the sales tax department, periodical returns, certificate of sales tax officer certifying the payment of sales tax by the appellant, dropped the proceedings initiated by the show cause notice. Aggrieved by such an order, an appeal was preferred to the first appellate authority who, after following due process of law, rev....

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....anufacturers cannot be applied. He would draw our attention to the various invoices issued by them during the relevant period, to press home the point that sales tax is being charged at 1% for sale of the goods. He would submit that sales are made against form ST-XI does not mean the goods are sold without payment of due sales tax, as these forms are issued by sales tax department to various manuf....

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....e as to the fact that the imported goods of the appellant are sold by them in Daman area; they had claimed the benefit of notifications from payment of SAD. It is noticed from the records that the appellant is a trader of the goods and has registered with the sales tax authority as a trader. The said sales tax registration was valid at the time of import of the goods. We notice from the records th....