2017 (3) TMI 641

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..... of the relevant documents which now they claim are in their possession. In the interest of justice, the matter is remitted to the adjudicating authority for scrutiny of the documents in the light of the claim made by the appellants that export are on FOB basis and the credit was availed on the outward freight(GTA service) for export goods only - appeal allowed by way of remand. - Central Excise .....

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..... mount of penalties. On appeal, the ld.Commissioner (Appeals) has upheld the order of the adjudicating authority and rejected their appeals. Hence the present appeals. 3. Ld. Advocate Shri N.K. Oza for the appellants submits that credit availed by them on the outward freight (Goods Transport Agency service) relates to export of goods only. He submits that the Appellant could not produce th .....

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..... s remitted to the adjudicating authority for scrutiny of the documents in the light of the claim made by the appellants that export are on FOB basis and the credit was availed on the outward freight(GTA service) for export goods only. 6. In the result, the impugned order is set aside and the appeals are allowed by way of remand to the adjudicating authority. Needless to mention a reasonabl .....

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