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Showing contexts for: parle exports in Bochasanwasi Shree Akshar Purushottam ... vs Commissioner Of Central Excise, ... on 15 March, 2001Matching Fragments
Therefore, holding these conditions to be substantive and relying upon Hansraj Gordhands (ECR C 274 SC) and rejecting the claim of reliance of appellants on Parle Exports 1988(38) ELT 741 sc), he rejected the refund, vide his Order dt 27.5.97 now in appeal before us.
5. WE have heard both sides and after considering the matter find:
a) Examining the finding of the Commissioner (Appeals) on the first ground i.e. "No certificate by the manufacturer that the goods are intended to be donated has been furnished on the clearance documents" we find this condition in the notification 28/94 dt 7.9.94 reads-