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TMI Blog2016 (10) TMI 1166X X X X Extracts X X X X X X X X Extracts X X X X ..... refully and came to the conclusion that there is indeed resale of duty paid goods and exports clearances. Therefore the same is not includible in the threshold limit of ₹ 1 crore - ROM application allowed. - E/1486/2005-Mum - Misc. Order No. M/93017/2016-WZB/EB - Dated:- 5-10-2016 - Shri Ramesh Nair, Member (J) and Raju, Member (T) Shri V.K. Shastri, Asstt. Commissioner (AR), for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gree that the issue of inclusion of value of exports goods and value of resale of duty paid goods was not considered. We find that on this particular issue ld. Commissioner has given detailed findings which is reproduced below : 09. As regards the appellants claim/arguments that there is a calculation error on account of inclusion of goods which are of Resale of duty paid goods and non taking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is the position in respect of goods exported under 5 bills duly covered by B/L. In the absence of any doubt about authenticity or varacity of these documents the original authority has simply ignored these evidences on the grounds that no evidence is produced. There is no reason about ignoring these evidences, hence it becomes admissible. Similarly, for the year 2001-02 the resale goods will get ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore do not find any mistake in the findings given by ld. Commissioner (Appeals). Therefore the Revenue s appeal is not sustainable on the aforesaid issue also. The Order No. A/85410/2016/EB, dated 20-1-2016 passed by this Tribunal stands rectified to the above extent, accordingly ROM application is disposed of. (Order pronounced in Court on 5-10-2016) - - TaxTMI - TMITax - Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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