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TMI Blog2015 (11) TMI 692X X X X Extracts X X X X X X X X Extracts X X X X ..... rice of ₹ 640/- has not been challenged. It is not the case of the Department that the transaction between the manufacturer and the respondents is not genuine. It is also not Department's case that the transaction between the respondents and the foreign buyers is not genuine. Respondents have procured the goods for valuable consideration and in turn, received the foreign exchange fully for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... :- 29-9-2015 - Mr. A.K. Sikri And Mr. Rohinton Fali Nariman, JJ For the Petitioner : Mr. K. Radhakrishnan, Sr. Adv., Mr. Arijit Prasad, Adv., Mr. B. Shekhar, Adv. And Mr. B. Krishna Prasad, Adv. For the Respondent : Mr. Praveen Kumar, Adv. And Ms. Bina Gupta, Adv. ORDER Respondents are merchant exporters. They purchased CD-ROMs containing software from one manufacturer. Pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n-Original dated 27.03.2000 dropped the proceedings and held that there had been no contravention of the provisions of Customs Act. Aggrieved, the Department appealed to the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'CESTAT'). The CESTAT has allowed the appeal vide impugned decision dated 18.08.2006 accepting the case of the respondent-assessee, m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the respondents nor as between the respondents and foreign buyers. The CESTAT also found that the Department has not shown that at the time and place of exportation, such or like goods have been exported from India at much lower price as claimed by the Department. It is also an accepted fact that the respondents and foreign buyers are not related parties. We find that all the aspects have bee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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