2015 (2) TMI 511

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..... essee. - Appeal No. C/88169/13-Mum - - - Dated:- 8-12-2014 - M. V. Ravindran,JJ. For the Appellant : Shri Prasad Paranjape, Adv. For the Respondent : Shri M K Mall, Assistant Commissioner (AR) ORDER Per: M V Ravindran: This appeal is directed against order-in-appeal No. 313-314-315/MCH/ DC/ CRARS / 2013 dated 20.5.2013 2. Heard both sides and perused the records. 3. .....

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..... ls of the appellant only on the ground that the appellant had not put endorsement on the invoices as required under clause 2(b) of Notification 102/2007-Cus., which reads as under:- 2. The exemption contained in this notification shall be given effect if the following conditions are fulfilled: (b) the importer, while issuing the invoice for sale of the said goods, shall specifically indicat .....

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..... n 102/2007-Cus, notwithstanding the fact that he made no endorsement that credit of duty is not admissible on the commercial invoices, subject to the satisfaction of the other conditions stipulated therein. The above decision is rendered only in the facts of the case before us and shall not be interpreted to mean that conditions of an exemption notification are not required to be fulfilled for a .....

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