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2017 (12) TMI 1288
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.... Commissioner (A.R) for the Respondent ORDER These appeals are directed against Order-in-Appeal whereby order of the Ld. Asstt. Commissioner bearing No. 27/07-08 dated 20-12-2007 and OIO no. 5/07-08 dated 12-7-2007 were upheld and the appeals were rejected. 2. The fact of the case is that appellant are engaged in manufacture of excisable goods i.e. Engineering Machinery falling under Chap....
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.... Counsel appearing on behalf of the appellant submits that description mentioned in the shipping bill is for the complete machine which was exported and the goods procured under CT-1 i.e. spare parts cleared alongwith machine and the same has been exported. He submits that since the spare parts alone have not been exported there is no separate entry in the shipping bills. The goods exported under ....
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.... is not bearing correct description of duty free goods procured by them. 5. I have carefully considered the submissions made by both sides. 6. I find that the only reason for not accepting the proof of export in respect of goods namely, "Inclined Screw Feeder" is that description, weight and quantity shown in ARE 1 are not tallying with the shipping bills. I find that shipping bill was prepa....