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TMI Blog2013 (12) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... tablish export of said goods within six months from the date of importation from other collateral evidence, we are of the view that the benefit of notification should be made available to the assessee. However, as observed earlier the claim of the appellant does not stand examined by the lower authorities. However, the facts of export of the very same goods, which were imported by the appellant have to be established and identity of the imported and re-exported goods is required to be examined by the lower authorities, we set aside the impugned order and remand the matter to the adjudicating authority for examining the appellant’s claim of exemption of Notification No. 104/94-Cus., dated 16-3-1994. We make it clear that the original claim o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not advanced either before the adjudicating authority or before the first appellate authority. He submits that this being a legal issue, the appellant may be permitted to raise the same at this stage. 4. Countering the arguments, learned DR appearing for the Revenue opposes the prayer of the learned Advocate that Notification No. 104/94-Cus., dated 16-3-1994 granted exemption subject to fulfilment of certain procedure like execution of bond, etc., and the appellant having not fulfilled the procedural requirement, the claim of the appellant at this belated stage should not be entertained. He also submits that the notification requires export of very same goods within six months from the date of their importation and it cannot be establi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we are of the view that the benefit of notification should be made available to the assessee. However, as observed earlier the claim of the appellant does not stand examined by the lower authorities. However, the facts of export of the very same goods, which were imported by the appellant have to be established and identity of the imported and re-exported goods is required to be examined by the lower authorities, we set aside the impugned order and remand the matter to the adjudicating authority for examining the appellant s claim of exemption of Notification No. 104/94-Cus., dated 16-3-1994. We make it clear that the original claim of the appellant under Notification No. 21/2002-Cus., dated 1-3-2002 stands rejected by us. 7. Appeal is di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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