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TMI Blog2018 (4) TMI 1188X X X X Extracts X X X X X X X X Extracts X X X X ..... should not be a mere reason for concluding that the documents have not been produced, especially when there are other ways to verify whether duty liabilities have indeed been suffered by the respondents as claimed. Appeal dismissed - decided against Revenue. - E/672/2010 - Final Order No. 40407/2018 - Dated:- 12-2-2018 - Ms. Sulekha Beevi, Member (Judicial) and Shri Madhu Mohan Damodhar, Member (Technical) Shri S. Govindarajan, AC (AR) for the Appellant Shri Shiv Gupta, Advocate, for the Respondent. ORDER The facts of the case are that M/s. Rite Ltd., the respondents herein, entered into a contract with Sudan Railways Corporation, Sudan, for rehabilitation of 4 Hitachi Diesel Electric Locomotives. They executed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cases some of the duty paying documents were not submitted at all. He also contends that the Board s Circular No. 13/2010 relied upon by the Commissioner (Appeals) cannot have retrospective effect. In support of his contention he draws our attention to the judgment of the Hon'ble Apex Court in the case of CC, Bangalore Vs. spice Telecom - 2006 (203) ELT 538 (S.C.), which has laid down that in absence of any express provision contained in the notification ordinarily it cannot be presumed that same is retrospective in nature. 3. On the other hand, on behalf of the respondents, Ld. Counsel, Shri Shiv Gupta submits that the findings of the Commissioner (Appeals) are correct. In particular Ld. Counsel drew our attention to para-4 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ara 7-9 of the impugned order has found that all the documents have been submitted. Further, on perusal of the order of the original authority, we find that the original authority, while noting that the appellants had only produced the original commercial invoices for verification however, since they have not produced the related excise invoices, it has been concluded that the relevant documents have not been produced. In the circumstances, we do not find much merit in the appeal of the Revenue. It is also to be kept in mind that the respondent is in adjunct of the Indian Railways and it is not the case that they have not exported the goods. Only failure to produce the excise invoices and instead producing only the commercial invoices shoul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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