2005 (12) TMI 339

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..... d, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)].  After hearing both the sides duly represented by Shri Vivek Kohli, learned Advocate and Shri S.N. Prasad, learned SDR we find that the appellant's claim of exemption under Notification No. 76/86-C.E., dated 10-2-1986 in respect of iron and steel cast furniture was rejected by the authorities below on the ground that the .....

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..... r authorities have come to a conclusion that the furniture in question is primarily a caste iron article, which does not undergo any handwork except, treatment to impart antique finish to the goods and subjected to hand grinding, polishing etc. All the master pattern are prepared, based on which rough cast iron article are made. Inasmuch as there is no ornamentation or inlay work is carried out to .....

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..... n rejected on the ground that the appellants have not produced the relevant documents in the shape of AR-4, Copies of shipping bills, packing list, etc. to establish co-relation between the goods cleared by them and ultimately exported by their customers. The appellants claim is that they have produced Bill of lading on record alongwith relevant invoice, which should be, treated as sufficient proo .....

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..... units are allowed to rely upon sales tax documents, the same would amount to diluting Central Excise procedure. 6. In his rejoinder learned Advocate submits that they have given the numbers of shipping bills alongwith invoices Nos. to the Revenue and expresses his inability to produce the copies of the shipping bill on the record inasmuch as the same are available with the merchant exporter .....

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..... ts, we are of the view that the same should be accepted as a substantive proof keeping in view the small size of the appellant's unit. The appellant's are also at liberty to make efforts to place relevant documents on record to establish their case before the authorities below for which purpose we set aside the impugned order and remand the matter to the original adjudicating authority for doing t .....

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