2007 (10) TMI 64

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d S.S. Flats without payment of duty in terms of Notification No. 43/2001-C.E. (N.T.) dated 26-6-01 to M/s. Rama Sheets Pvt. Ltd., Jodhpur for conversion into S.S. Cold Rold Patta on job work basis. These S.S. Cold Rolled Pattas, so manufactured on job work basis, were also cleared without payment of duty for further manufacture of S.S. Utensils on job work basis to M/s. J.K. Industries, Thane whi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ving as under :- "I have gone through the case records and submissions of the appellant, I find that the following facts are not in dispute: (i) that the goods were removed under Bond with the permission of the department. (ii) that the goods after processing have been cleared for export proof of which have been filed by the appellants. (iii) that as per Board's Circular No. 603/40/2001-CX da .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is allowed." 5. The Revenue in their appeal memo has again reiterated that proper procedure was not followed. However, I find that the fact of the final product having been exported does not stand disputed by the Revenue, in which case the ratio of the law declared by the Tribunal in the case of Alpha Garments [1996 (86) E.L.T. 600] would apply. Accordingly, I find that the Commissioner (Appeals) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X