2012 (11) TMI 771

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... : M.V. Ravindran, Member (J)]. - This appeal and the cross objection have been filed against Order-in-Appeal No. KS/301/DAMAN/2006, dated 7-9-2006. Since the same are arising out of the same Order-in-Appeal, they are being disposed by a common order. 2. None appeared on behalf of the respondent-assessee nor is there any request for adjournment. Since the appeal is of 2006, we take up the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ssessee. 4. On careful consideration of the submissions made by the ld. AR and perusal of the records, we find that the issue involved in this appeal is whether the respondent-assessee is required to reverse 8% of the total value of the exempted goods which are exported by him. 5. On perusal of the Show Cause Notice, it is noted that the respondent-assessee herein has exported the good .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X