2013 (11) TMI 1100

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..... levant documents - the appellant had produced all the Xerox copies relating to the export of the goods but did not produce the original set of documents – thus the case is remitted to the original authority to decide the issue afresh after taking into consideration all the relevant documents - Appeal allowed by way of remand – Decided in favour of Assessee. - Ex.Ap.332/2011 - S-399/A-154/KOL/2013 .....

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..... ge Superintendent, a show cause notice was issued to them proposing recovery of duty of Rs.5.30 Crores involved on such exported goods. The Ld.Chartered Accountant in a categorical statement submitted that the entire quantity of goods relates to the ARE-1s, in dispute, were exported. He has further submitted that all the original documents are available with them and they can produce the same for .....

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..... Xerox copies relating to the export of the said goods during the relevant period before the authorities but did not produce the original set of documents. The Ld.Chartered Accountant for the Appellant claims that they are in possession of all the original documents of which they have produced the Xerox copies. In these circumstances, in the interest of justice, we remit the case to the original a .....

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