2014 (1) TMI 582

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..... the above ground, has confirmed the demand and imposed penalty. At this prima facie stage, we do not agree with the reasoning adopted by the lower authorities. Once EPCH certificate stands produced by the appellant, the Revenue was not having jurisdiction to question the correctness of the same and the benefit of notification has to be extended. As such, at this prima facie stage, we are of the vi .....

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..... handicraft wooden furniture and have procured EPCH certificate entitling the unit to import the goods free of duty. The Revenue s case is that the furniture exported by them was simple wooden furniture and cannot be termed to be handicraft wooden furniture. As such, they have contended that the EPCH certificate stands obtained on wrong representation of facts. As such, the lower authorities by de .....

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