2019 (8) TMI 884

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.... Commr. (AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 15.03.2019 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellant had imported sawn sizes of teak wood for resale in the Indian market and after the ....

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....iff Act shall be admissible, as required under condition 2(b) of the Notification No. 102/2007-Cus. After following the due process, the Assistant Commissioner rejected the refund claim on the ground that the invoices did not have the required endorsement as per condition 2(b) of the Notification 102/2007-Cus. Aggrieved by the said order, appellant filed appeal before the Commissioner who also rej....

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....e appeal cannot be considered as copies of original. The appellants in support of his submission relied upon the following decisions: a. Equinox Solutions Ltd. Vs. CC (Imports), Mumbai - 2011 (272) E.L.T. 310 (Tri.-Mumbai) b. Novo Nordisk India Pvt. Ltd. Vs. C.C (ACC & Import), Mumbai - 2013 (292) E.L.T. 252 (Tri.-Mumbai) c. Barot Exports - 2006 (203) E.L.T. 321 (G.O.I) ....

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.... I find that the appellant had produced the copies of the invoices generated from the computer which contains the required endorsement as provided under condition 2(b) of Notification 102/2007. Further I find that the price shown in the sale invoice was a consolidated one and therefore nobody would be able to avail any credit either. Further I find that the appellant had produced the letters from ....