2014 (9) TMI 22

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..... - Held that:- The crucial evidence not being reconciled by either side, that gave rise to difference between two parties. It is evident that when there was export of huge quantity of goods taking photograph thereof was impracticable - For such peculiar facts and circumstances the appeal is allowed. But saying so, no precedent is created by this order. - Decided in favour of assessee. - C/158/20 .....

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..... . Revenue further says that when the goods came back were examined, that proved to be different goods compared to the goods went out of India. The shipping agency certificate does not provide details. Further, there was no protest by the appellant during examination. Therefore, no benefit of the notification available. 5. The crucial evidence not being reconciled by either side, that gave rise .....

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