2017 (8) TMI 978

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..... espondent. ORDER [Order per : D.N. Panda, Member (J)]. - None present for the appellant. 2. Revenue submits that the Shrimps exported by the appellant did not undergo processing in accordance with the guidelines issued by DGFT and norm fixed for such processing as has been stated in Para 3.5 of the show cause notice. The norm fixed for use of the input in terms of DGFT vide Public Notice N .....

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..... rnational market that no country should trade on perishable commodity because of health hazards. Appellant did not show any proof as to what was the chemical used for processing of Shrimps exported. There were no bills or records of job working produced by the appellant for satisfaction of Adjudicating Authority that above inputs were used in processing shrimp. The appellant being trader-exporter .....

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..... so perused the grounds of appeal. In the grounds of appeal, the appellant has not brought out any evidence to suggest that the job work carried out on behalf of the appellant was using the chemical norm prescribed by the DGFT which is popularly known as SION norms. Once the evidence do not exist, the claimant has no case to make a higher claim of DEPB. Therefore, without going into the other detai .....

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