2008 (8) TMI 160

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..... order passed by Commissioner (Appeals) vide which he has rejected the appeal filed by the Revenue and upheld the order of the Original Adjudicating Authority, Revenue has filed the present appeal. 2. As per the facts on record the respondents obtained polyester dyed & printed fabrics from M/s. Mahavir Trading Company, Surat and cleared the same for export through a merchant exporter under the cl .....

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..... peal on the ground that Revenue's case hinges on the points that the premises of M/s. Mahavir Trading Company was never in control, possession, or ownership of M/s. Mahavir Trading Company and it is not necessary that a person so registered must have the premises of his own for doing something on the goods, which have to be only exported. As against the above, Revenue has relied upon the report of .....

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