2017 (3) TMI 777

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....rawat, Advocate for appellant Shri N.N. Prabhudesai, Supdt. (AR) for respondent ORDER Per M. V. Ravindran These two appeals are directed against orders-in-appeal No.SVS/140/NGP-A/2006 dated 24.03.2006 and SVS/264/NGP-A/2007 dated 31.07.2007. 2. Heard both sides and perused the records. 3. On perusal of records it transpires that the issue involved in these cases are regarding the....

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..... Learned Counsel draws our attention to the facts of the case, orders-in-original and orders-in-appeal. It is her submission that the show-cause notices accept the fact that appellant had exported soyabean de-oiled cakes. She would draw our attention to the various documents, more specifically 'H' Form given by the purchasers to them and submits that the 'H' Form is for the export....

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....(T). It is her further submission that Revenue has not produced any evidence to hold that soyabean de-oiled cakes packed in HDPE bags were diverted for home consumption. She urges that their appeal be allowed. 5. Learned D.R. on the other hand submits that there is nothing on record to show that HDPE bags which were procured duty free were utilized for export of soyabean de-oiled cakes. 6. O....

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....he soyabean de-oiled cakes to merchant exporters, who in turn according to appellant has exported these goods. We find from the records that appellant's customer's i.e. merchant exporters have placed order to the appellant for soyabean de-oiled cakes packed in PP bags but the order so are very specific that the said order indicates that the PP bags should be new bags. As against, we find t....