2018 (7) TMI 766

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..... cause notice for enhancement of the value and, consequently, the demand by the jurisdictional authorities is not based on law - appeal dismissed - decided against Revenue. - E/778/2009 - A/11123/2018 - Dated:- 27-4-2018 - Dr. Satish Chandra, Member (Judicial) and Mr. C. J. Mathew, Member (Technical) For Appellant (s) : Shri S. N. Gohil, AR For Respondent (s): None ORDER Pe .....

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..... Dyestuff Industries is insignificant in comparison with the other clearances that were exported. It was also held that the appellant had not sold the product entirely through M/s Ornet Dyestuff Industries and that though the Directors of the appellant-company were partners in M/s Ornet Dystuff Industries, a partnership firm, both these units were distinct as legal entities. 3. Learned Authorise .....

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