2009 (9) TMI 671

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..... are manufacturers of cotton yarn of various varieties and polyester cotton blended yarn and hold registration certificate for transport of goods by road service. Apart from clearing manufactured goods for home consumption, they export goods to various countries. One Mr. Javier Sanchez Vidal of Spain acted as a commission agent for assessees in Spain and received foreign currency equal to Rs. 7,18, .....

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..... on v. Union of India [2009] 18 STT 212 and the Hon'ble Delhi High Court in Unitech Ltd. v. CST [2009] 21 STT 330 which decisions have been followed by the Tribunal in Fifth Avenue v. CST [2009] 21 STT 485 (Chennai - CESTAT). The judgment of the Larger Bench of the Tribunal in Hindustan Zinc Ltd. v. CCE [2009] 18 STT 67 (New Delhi - CESTAT), relied upon by the revenue, has been distinguished by the .....

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