TMI Blog2013 (10) TMI 1021X X X X Extracts X X X X X X X X Extracts X X X X ..... d as such, they could not produce those documents before the Tribunal below. - an opportunity given to the Revenue to produce evidence for rebutting the genuineness of those documents or the facts contained therein. Since the application for additional evidence has been disposed of without any affidavit being given on behalf of the Revenue, the averments, made in the application, should not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It appears from Annexure A that the same is a certificate given from the office of the Commissioner of Customs certifying that all bonded goods and catering food supplies are carried in a sealed Hi-Lift of M/s. Oberoi Flight Services, which is ascorted by the Customs Preventive Officer on duty to the Air Crafts of International Airlines catered by them at the tarmac at Chhatrapati Shivaji Intern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hange and also the meaning of expression export out of India as given in the explanation to Section 80 HHC of the Act are required to be considered and those two documents will elucidate those two questions. Mr. Bajoria submits that from a subsequent decision of the Mumbai D Bench of Income Tax Appellate Tribunal, reported in (2004) 86 TTJ 195, giving similar benefit to another assessee, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing the learned counsel for the parties and after going through the subject matter of the appeal, in our view, for effective adjudication of the dispute involved in this appeal, the aforesaid two documents are necessary for consideration. It is needless to mention that those two documents were not in possession of the assessee and as such, they could not produce those documents before the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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