2017 (12) TMI 321

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.... Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Appeal No.229-CE/APPL/GZB/2009 dated 17/09/2009 passed by Commissioner (Appeals) Customs, Central Excise & Service Tax, Meerut-I at Ghaziabad. 2. Brief facts of the case are that the appellants were manufacturers of Electrical Transformers falling under Chapter Heading No.85.04 of schedule to Central Excise Tariff Act, 1985....

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....ce numbers stated in the said show cause notice were directly purchased from the supplier and were exported. They further enclosed chart showing copy of purchase of goods as well as export invoice to establish genuineness of export. They further submitted that Excise duty was not involved since the goods were not manufactured by them and therefore export of such goods did not need the filing of AR....

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....the said order, appellant is before this Tribunal. 3. Heard the Learned Counsel for appellant who has taken me through the said show cause notice dated 27/04/2006 wherein the relied upon documents stated are Annexure-1 (One Sheet), Annexure-2 (One Sheet), Annexure-3 (Four Sheet). He has also shown that all the Annexure were prepared by Revenue and there is no documents relied upon from the record....

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....ufactured by the appellant. The said show cause notice was relied upon documents which were prepared in the form of chart by Revenue and the source of information for the same was not stated anywhere. Further, it is stated that during the scrutiny of ER-1 return Revenue came to know about the said export. The said ER-1 is not relied upon for issue of said show cause notice. Therefore, I find that ....