Case Law Details

Case Name : Alpine Apparels (P.) Ltd. Vs Commissioner of Central Excise, Delhi-IV (CESTAT Delhi)
Appeal Number : Final Order No. ST/627 OF 2011
Date of Judgement/Order : 15/11/2012
Related Assessment Year :
Courts : All CESTAT (1011) CESTAT Delhi (324)


Alpine Apparels (P.) Ltd.


Commissioner of Central Excise, Delhi-IV


APPEAL NO. ST/135 OF 2011

November 15, 2011


D.N. Panda, Judicial Member

Ld. Counsel submits that service of the courier was used for dispatch of the samples to abroad. When courier service is connected with export and relevancy thereof was not doubted, the appellant cannot be denied relief of credit relating to tax paid for appropriate consequence under different law. Ld. Commissioner (Appeals) without looking into strength of evidence filed, recorded that the appellant failed to correlate the invoices by the courier services with the export of goods. But the relevant evidence given in page 22 to 36 of the appeal folder read with the certificate of the courier agency at page 91 & 92 thereof, followed by details of consignment to different countries abroad apparent from page 106 to 108, clearly proves the claim of the appellant as to dispatch of the consignment through courier for delivery abroad. Accordingly, appeal may be allowed setting aside the impugned order. In the past, even the adjudicating authorities allowed appropriate refund for similar such consignments sent through couriers. A sample copy of the order dated 22.07.09 vide No.l04/SP/Stack/RFD/09, dt. 22.07.2009 of Faridabad Commissionerate establishes the claim of the appellant where refund has been granted.

2. Ld. DR on the other hand supports the appellate order.

3. Heard both sides and perused the records.

4. When our attention was drawn to various documents as aforesaid, resting on appeal record, we do not find any reason why the Appellate Authority did not consider that evidence on record. There is no whisper about the evidence as aforesaid resting on record nor any exercise was done to evaluate the evidence relied upon by assessee. When the authority recorded that certificates from courier agency were presented by the appellant as is apparent from para 5 of the appellate order, the authority could have made an enquiry with the courier agency for further clarification in the matter if he was not satisfied with those certificates. We looked page 109 of appeal record to show about the dispatch of consignment as is embodied in Invoice No.SC/33/96, dated 31.03.09 issued by Seven Seas Courier. Once the sample copy of the evidence submitted on record, does not rule out genuineness of claim of the appellant, the appellant succeeds in the appeal, accordingly that is allowed.


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