2017 (1) TMI 1747

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... The present appeal is directed against the Order-in-Appeal dated 31.3.2011 passed by the Commissioner (Appeals), Jaipur. 2. The appellant is engaged in the manufacture of export of yarn and was availing the services of foreign commission agents for the purpose of sale of its goods in foreign countries. The dmands were raised against them for the period July 2008 to December 2008 on reverse ch....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lso submitted that in identical facts in respect of the demands made against the same appellant for the earlier periods the penalties have been waived by the Tribunal under Section 80 of the Finance Act, 1944. She prayed that the same benefit may be extended them in the present appeal also. Placed reliance on appellant's Final order: (i) RSWM Ltd. Vs. Commissioner, Final Order No. ST/A/51....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ter and vide its final order No. 51054-51055 of 2016 dated 18.3.2016 it was held as under: "6. After having considered the submissions made by both the sides, we find that the Bombay High Court in the case of Indian National Shipowners' Association (supra), clarified the law by their judgement dated 11.12.2008. We agree with the ld. Advocate that prior to declaration of law by the Hon'ble....