2013 (10) TMI 356

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..... exported by filing proper documents with the department - On a specific query, as to what is the evidence with the Revenue to indicate that raw bauxite is directly exported from the mine and not from the factory premises, learned A.R. could not bring out any documentary evidence - It is observed that once the proper export documents are filed by the appellant with the department and the relevant e .....

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..... king Service and other Financial Services used for export of raw bauxite/low grade bauxite, which attract nil rate of duty. 3. Shri Nirav Shah (Advocate) appearing on behalf of the appellant argued that raw bauxite extracted from the mines is first brought to their factory premises and from their it is cleared for export or used in the manufacture of other excisable goods. It was his case that C .....

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..... cific query, as to what is the evidence with the Revenue to indicate that raw bauxite is directly exported from the mine and not from the factory premises, learned A.R. could not bring out any documentary evidence. It is observed that once the proper export documents are filed by the appellant with the department and the relevant exports have also been reflected in their periodical returns filed w .....

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