2019 (4) TMI 746

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....Gupta (Advocate) & Shri Ayush Agarwal (Advocate) For the Revenue : Shri Sandeep Kumar Sikngh (Dy.Commr.) (A.R.) ORDER PER ANIL G. SHAKKARWAR : After hearing both sides duly represented by Shri Atul Gupta (ld.Advocate) & Shri Ayush Agarwal (ld.Advocate) for the appellants and Shri Sandeep Kumar Sikngh (ld.Dy.Commr.) (A.R.) for the Revenue I note that the issue involved in the present ap....

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....es Ltd. reported at 2015 (324) E.L.T. 670 (S.C.) did not deal with issue of export of goods and that in cases of export of goods the buyer is located outside India. The learned Counsel further submitted that in para 6 of said Circular dated 28.02.2015, it is clarified that if the manufacturer is the exporter of the goods then it is responsibility of the manufacturer to hand-over the goods to the s....