TMI Blog2017 (6) TMI 677X X X X Extracts X X X X X X X X Extracts X X X X ..... 8-6-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri N. Viswanathan, Advocate for the Appellant Shri S. Nagalingam, AC (AR) for the Respondent ORDER Per:Madhu Mohan Damodhar All these appeals being on same issue, they are taken up together for common disposal. Appeal No. E/197 198/2008 emanate from the same Orders-in-Appeal No. 8 9/2008 dated 30.1.2008 for the periods September 2003 to 17.7.2004 and 16.12.2004 to 27.10.2005 respectively. Appeal No. E/291/2008 pertains to Order-in-Appeal No.36/2008 dated 30.4.2008 involving period from 11.1.2005 to 25.2.2006. 2. The common issue in these appeals is that appellant made clearances of Nylon Multifilament ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise at the recipient's end. 3.2 There is no dispute that the recipient manufacturers have in-turn exported the goods manufactured out of such yarn which is evidenced by the redemption letters issued to them by DGFT. 3.3 In the circumstances, the requirement of clearing of the goods only after receipt of Form I with the endorsement of the jurisdictional Central Excise authorities at the recipient's end is, therefore, not a substantive requirement for the purpose of claiming exemption in these cases. 3.4 Reliance is also placed on the following case laws:- (a) Judgment of the Hon ble Supreme Court in the case of Sambaji Vs. Gangabai - 2009 (240) ELT 161 (SC). The Hon ble Apex Court has held that procedural law is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urisdictional Central Excise authorities on the reverse of such ARE3s at consignee's end. In our opinion, the said condition of Form I in clause 4 of the notification cannot then be considered as a substantive law especially when all other requirements and other conditionalities have been satisfied. We also find that the case laws cited by ld. Advocate are fully applicable to the facts of the case. In the circumstances, we find that the demands raised against the appellant and upheld in the impugned orders cannot be sustained and will therefore have to be set aside, which we hereby do. 7. In the result, all the three appeals are allowed with consequential benefit if any, as per law. (Dictated and pronounced in open court) - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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