2011 (2) TMI 754

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... erify the certificates/ declaration now submitted by the appellants fulfilling the requirement of linking transportation of exported goods with the lorry receipts, shipping bill and the invoices - matter is remanded to the original adjudicating authority - ST/40, 265 to 267 of 2010 - A/248-251/WZB/AHD/2011 - Dated:- 4-2-2011 - B S V Murthy, J. For Appellant: Shri P V Sheth, Adv. For R .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ision of the Tribunal in the case of M/s. Essar Steel Limited. He submits that subsequent declaration by the Lorry Transporters certifying the transportation of the goods exported would be sufficient for fulfilling the procedural requirements. 2. I have considered the submissions. In the case of Essar Steel Limited, this Tribunal had taken a view that the notification prescribes various conditio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X