2014 (1) TMI 1068

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the question of eligibility for the benefit of Notification No. 94/96 or otherwise does not arise - respondent were able to show that these laptops which were imported by them were leased from foreign companies and had been issued to the individual employees. Because these laptops developed some fault when the employees had gone abroad they had left it with the foreign company who had leased the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ation on the ground that the appellant did not have any evidence of export of these items. The Commissioner (A) while upholding the stand taken by the original adjudicating authority that the appellant is not eligible for the benefit of the Notification No. 94/96, set aside the confiscation and penalty. Revenue is in appeal against this order. 2. Heard both the sides. Even though only stay appli .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... fault when the employees had gone abroad they had left it with the foreign company who had leased the same and subsequently all these laptops were imported as one consignment. Accepting this submission on the basis of records and also taking note of the fact, that even the original adjudicating authority had also taken a view that the serial numbers and identification numbers of the laptops talli .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X