2009 (3) TMI 834

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Revenue filed this appeal against the order-in-appeal No. 8(GRM)CE/JPR-I/2007, dated 22-1-2007 passed by the Commissioner of Central Excise (Appeals-I), whereby the adjudication order was set aside. 2. Heard both sides and perused the records. 3. The relevant facts of the case, in brief, are that the respondents exported 816 cartons of 100% Cotton Terry Towels under ARE-I, dated 23-10-200 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in the impugned order observed that there is no evidence on record to prove that the goods were not exported and diverted to domestic tariff agent. He has also observed that the FIR does not indicate that the goods were diverted in the domestic market. In any event, I find that the police investigation has not yet been completed and, therefore, the demand of duty on the basis that the goods are di .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X