Custom, Excise & Service Tax Tribunal
C.C.E., Noida vs M/S. Jbm Auto Components Ltd on 3 September, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066. COURT - II Appeal No. E/537/2007-EX[SM] [Arising out of Order-in-Appeal No.146-CE/NOIDA/2006, dated 22.11.2006 passed by C.C.E.(Appeals), Meerut-II] C.C.E., Noida : Appellants Vs. M/s. JBM Auto Components Ltd. : Respondents
Present for the Appellants :
Shri Rakesh Puri, DR Present for the Respondents :
Shri R. Santhanam, Advocate Coram: Honble Mr.D.N.Panda, Judicial Member Date of Hearing : 03.09.2014 FINAL ORDER NO.53474/2014, DATED: 03.09.2014 PER: D.N.PANDA Revenue is in appeal distinguishing the term export and deemed export on different plane. There is no law to advance such proposition. Ld. commissioner (Appeals) in para-11 of his order has given his reasoning stating that he has not found deemed export and export to be different. Accordingly, Appeal of the Revenue is dismissed.
(Dictated and pronounced in open Court) (D.N.PANDA) JUDICIAL MEMBER SSK
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Appeal No.E/74/2007