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TMI Blog2015 (12) TMI 729X X X X Extracts X X X X X X X X Extracts X X X X ..... sponded to the notice of the Tribunal. Notices have gone as per direction on 12.8.2015 and 25.9.2015. Neither there is any representation nor any adjournment sought by the respondent. 2. Revenue is in appeal against the order passed by learned Commissioner (Appeals) holding that Department has not made allegation that the goods were not in stock as on the date of discharge of export obligation. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... when enquiry was made with overseas exporter. Mere discharge of the export obligation and production of certificate in that regard shall not ipso facto establish that the imported raw materials were used in manufacture by the respondent and such manufactured goods exported. 3.3 It was submitted by Revenue that in absence of inextricable link between the import till export of finished goods, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aterials which were imported duty free should only result in export of finished goods manufacture out of such raw materials making value addition to the imported goods. This is absent in the present case. 4.2 Investigation found the goods were diverted to market. There was no pleading of the respondent to defend such allegation before the appellate authority below. Its bonafide was questioned whe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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