2019 (9) TMI 129

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...., HON'BLE MEMBER(TECHNICAL) Shri Gyanendra Kumar Tripathi (Dy. Commr.) (A.R.) for the Revenue Shri A.P. Mathur (Advocate) for the Respondent ORDER SHRI ANIL G. SHAKKARWAR : Heard on Misc. Application filed by Revenue praying for stay of operation of Order-in-Appeal No. 20-CUS/APPL/LKO/2019 dated 23.01.2019 passed by Commissioner(Appeals), Customs, GST & Central Excise, Lucknow. Thro....

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....nds of appeal in the main appeal and with consent of both sides I have taken up the main appeal for decision. 4. Shri Gyanendra Kumar Tripathi, learned Deputy Commissioner(A.R.) has presented the grounds of appeal raised by Revenue. He has submitted that there are two grounds of appeal raised by Revenue. One is that the Certificate issued by Arecanut Research and Development Foundation is authe....

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....hat original authority in paragraph No.C 8.1 to 8.3 of said Order-in-Original dated 14.08.2018 has summarized the gist of submission of Shri Ram Prakash Kapoor in reply to show cause notice for the present proceedings and Shri Ram Prakash Kapoor in his reply has stated that the goods loaded on the said truck were with valid Indian made goods and has charged the prescribed charges for delivering th....

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....Ram Prakash Kapoor has in his reply to show cause notice stated that the impugned goods were of Indian origin. 6. Having considered the submissions from both the sides and on perusal of record I note that learned Commissioner(Appeals) in his impugned order has observed that betel nuts are not notified under section 123 of Customs Act, 1962 and therefore onus is on Revenue to prove that impugned....