2019 (8) TMI 1508

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.... Advocate for the Respondent ORDER PER P.K.CHOUDHARY : The instant appeal is preferred by the Revenue against Order-in- Original No.03/Commr./ST/Kol/2009-10 dated 15.06.2009, dropping the proceeding initiated under show-cause notice dated 04.04.2008. The period in dispute is from October,2002 to 18.04.2006 and from 18.04.2006 to 31.03.2007. In the review order dated 12.09.2010, it is observe....

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....nserted in the Finance Act, 1994. The Hon'ble Bomay High Court in Indian National Shipowners Association Vs. Union of India : 2009 (13) STR 235 (Bom.), which was followed by the Hon'ble Delhi High Court in Unitech Ltd. Vs. Commissioner of Service Tax, Delhi : 2009 (15) STR 385 and by the Hon'ble Punjab & Haryana High Court in the case of CCEx., Ludhiana Vs. Bhandari Hosiery Exports Ltd. : 2010 (18....

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....". The Commissioner in his order dated 15.06.2009 at internal page 10, paragraph-16, observed that the respondent exported its goods to foreign customers, who in turn traded the goods and distributed free samples to different parties for the purposes of marketing. The foreign buyers raised debit notes in respect of the cost of the free samples, which was reimbursed by the respondent. The Commissio....

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....nts were the respondent's agent. No such case on facts was made out in the show-cause notice. We find that the respondent sold its goods to overseas customers, who paid the full value of the invoices. The overseas customers provided some of the goods free to their customers as samples and raised debit notes upon the respondents for reimbursement of such free samples. Such reimbursement by the resp....