2013 (1) TMI 384

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... covered by said Notification, but the goods dealt with by the assessee were covered by Notification No. 50. By submitting a declaration, as was submitted, the assessee was entitled to the benefits of Notification No. 50. No question of Law. In favour of assessee - 1 of 2012 - - - Dated:- 25-9-2012 - Barin Ghosh, C.J. and U.C. Dhyani, J. REPRESENTED BY : Ms. Sonam Nagrath, SSC, for the Appe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ke, instead of filing the declaration under Notification No. 50, the same was filed under Notification No. 49. This was not accepted and, accordingly, the matter went up to the Tribunal. The Tribunal held in favour of the assessee and, against that order, the present appeal has been filed. 2. The genuineness of the contention that the declaration under Notification No. 49 was filed by mistake wa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X