2019 (2) TMI 382

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....hri M.P. Damle, Asstt.Commr. (A.R) for respondent ORDER Per : Dr. D.M. Misra This is an appeal filed against Order-in-Original No. 185/MAK/(185)COMMR/RGD/2013-14 dt.28.02.2014 passed by the Commissioner of Central Excise, Raigad. 2. Briefly stated the facts of the case are that during the relevant period i.e. 2007-08 to 2011-12, the appellant had incurred expenditure in foreign currenc....

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....ture in foreign currency towards bank charges, it is equivalent to interest charges on the finance provided by foreign banks and the said bank charges were deducted by the foreign bank while remitting the export consideration to the overseas buyers. He submits that the detailed remittance made and the reasons thereof could not be substantiated by filing a proper reply to the show cause notice as t....