9911796707
TMI Blog2009 (4) TMI 705X X X X Extracts X X X X X X X X Extracts X X X X ..... ules violating the requirement of DFRC Scheme. Revenue was aggrieved for such act in view of contrary finding by learned Commissioner (Appeals). Hence the matter was carried to Tribunal. He submits that the respondent was required to make export of PVC profile against the raw-material allowed to be imported. That not being done by the respondent, the order passed by appellate authority is Reversible. Deviation was noticed by the Revenue when exports were made. The goods were exported under DFRC Scheme declaring the goods to be covered under Sl. No. H/271 of the Standard Input Output Norms (SION) of Export Import Policy 2002/07 (Vol. 2). Export was allowed based on declaration. But samples from the consignments were extracted to ascertain co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods, but the goods perse. The goods exported did not submit to the specification laid down in HSN as per document appearing in page 24 of the appeal folder. 3. He also draws our attention to page 37 to submit that the composition of PVC profile are as described under 10 norms. When the CRCL report and 10 norms prescribed under HSN Classification which safe guards interest of Revenue, ld. Appellate Authority was expected to examine entire issue on that contest. But all these basis points were brushed aside. Ld. Appellate Authority himself held about the manner of manufacture of profile which is irrelevant. Therefore, he submits that the respondent should not have succeeded before the ld. Appellate Authority below on irrelevant considera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nos. referred to by the ld. DR as aforesaid and granting fair opportunity of hearing to the respondent, he shall come to a rational conclusion about the nature of goods and accuracy of declaration made by respondents to hold whether the same is acceptable to law. We expect that the said authority shall pass a reasoned and speaking order dealing all the issues raised by Revenue. It is also left open to the respondent, to advance all legal pleas and adduce evidence in support of his claim before that Authority. We make it clear that this dispute having been successfully marching from the year of 2005 through 3 forums, the learned Appellate Authority below should not take much time to dispose the matter granting adjournments to the assessee un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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