2019 (8) TMI 207

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.... M DAVE For The RESPONDENT (s) : MR NIRZAR S DESAI IA ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1. Rule returnable forthwith. Mr. Nirzar Desai, the learned standing counsel waives service of notice of rule for and on behalf of the opponent. 2. By this Civil Application the applicant-original appellant has prayed for the following reliefs : "(A) That this Hon'ble Cou....

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....) Whether in the facts and circumstances of this case, the order of the Appellate Tribunal that Form-H was not a document acceptable as proof of export in this case, is correct and sustainable? (b) Whether the order of the Appellate Tribunal confirming demand of duty against the appellant for goods removed under Rule 568 of the Central Excise Rules, 1944 is correct and legally sustainable....

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.... 4. Mr Dave, the learned counsel appearing for the applicant invited the attention of this Court to an order which was passed by the Appellate Tribunal in a miscellaneous application preferred by the applicant herein, pending the appeal, before the Tribunal. While disposing of the said miscellaneous application, the Tribunal observed as under : "5. After considering the submissions made....

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.... we allow the application for the waiver of the pre-deposit of the amounts involved and stay the recovery thereof till the disposal of appeal." 5. We have thought fit to incorporate paragraph 5 of the order passed by the Tribunal referred to above, keeping in mind that even the Tribunal, at the relevant point of time, was convinced that the goods were exported. The Tribunal being convinced of s....