9911796707
TMI Blog2017 (8) TMI 978X X X X Extracts X X X X X X X X Extracts X X X X ..... iew of the WTO norms - Held that: - 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 details it can irresistibly b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecified the Preservatives and Chemicals usable for each variety of fish and fish products per one Metric Tonne of export products was as follows :- Sodium Tri Polyphosphate - 30 kgs. Sodium Meta Bi Sulphite - 8 kgs. 3. According to the above prescribed norm, 30 kgs. of Sodium Tri Polyphosphate and 8 kgs. of Sodium Meta Bi Sulphite were the quantity of inputs allowed to be used in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rm. 4. When investigation inquired into the matter, they did not get any iota of evidence as to the processing of the goods of the appellant making use of the chemicals according to standard norm prescribed by DGFT. This comes out from Para 3.12 of the show cause notice dated 27-4-2005. When the statement was recorded from different job workers that did not prove the veracity of the claim of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is dismissed. 6. Appellant not being present earlier and notice having been issued in this case and the matter is also rolling on, appeal was bound to be decided. So also, it is revealed from the records that stay was granted by Tribunal against the adjudicated demand long ago, which has caused prejudice to the interest of Revenue due to pendency of the appeal over the last 10 years. (Dicta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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