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TMI Blog2010 (7) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... as well as the Tribunal is based on appreciation of evidence and cannot be held to be perverse - No material has been misread or ignored - Appeal is dismissed - 19 of 2010 - - - Dated:- 22-7-2010 - CORAM: HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Mr. Gurpreet Singh, Sr. Standing Counsel for the appellant Mr. Jagmohan Bansal, Advocate for the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 57 ? (ii) Whether the onus of proof as to the satisfaction of the conditions of exemption Notification shall not be on such importer claiming benefit of exemption Notifications which is a settled law as per above said Apex Court's Judgment. (iii) Whether the Hon'ble Tribunal has not erred in brushing aside the test report of CRCL' New Delhi in dismissing the appeal filed by the Revenue without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessee that the material was actually used for the purpose for which the same was imported under the licence. It was held:- "While calculating demand, department has presumed 'others' 5% contents as cotton coming from polyester cotton (65:35) blended yarn and has alleged that 15% polyester contents is not entirely from imported polyester filament yarn but it also contains polyester coming from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y on assumptions and presumptions. 3. On further appeal by the Revenue, the Tribunal affirmed the view taken by the Appellate Authority. 4. We have heard learned counsel for the parties. 5. Learned counsel for the Revenue submits that the finding recorded by the Commissioner (Appeal) as well as the Tribunal is based on unsatisfactory appreciation of material on record. Learned counsel for th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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