TMI Blog2013 (7) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... se is allowed from the Tribunal - Assessee at liberty to take up the matter with the appropriate forum, as provided under the Act. - Appeal No.Ex.Ap.70399/13 - ORDER NO.S-417/A-176/KOL/13 - Dated:- 26-6-2013 - Dr. I.P. Lal, J. For the Appellant: Shri N.K .Chowdhury, Advocate For the Respondent: Shri S.P. Pal, Appraiser(A.R.) ORDER 1. This is an application filed seeking waiver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the documents submitted by the Appellant. An appeal was filed by the Revenue against this order to the Commissioner (Appeals) who set aside the order of the adjudicating authority. Ld. Commissioner (Appeals) held that as the Appellant did not follow the regular procedure of exporting the goods under ARE-1 procedure, the Respondent was not able to establish that the goods which were cleared fro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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