TMI Blog2017 (8) TMI 1209X X X X Extracts X X X X X X X X Extracts X X X X ..... against the export of goods, in the rules and notification mentioned - once the goods have been exported even though the goods were rejected by the buyer side, duty cannot be demanded as there is no condition provided under the law that once the goods is exported and if it is rejected the same should be brought back by the assessee or should be destroyed - reliance placed in the case of COMMISSION ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Notification No.42/2001-CE(NT). Out of the total export certain quantity was found defective/rejected by the foreign buyer. In respect of such rejected quantity the foreign buyer has not remitted the foreign exchange to the appellant. The department s contention is that since the foreign remittance against the export of goods has not been received by the appellants excise duty is chargeable on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted fact of the case the goods cleared for export have been exported out of India and the proof of export has been submitted to the department. The demand of duty was confirmed and upheld by the Commissioner (Appeals) only on the ground that against certain rejected quantity at the end of the foreign buyer, the payment in foreign exchange was not received by the appellant. The export under bond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. Counsel in the case of Shyam Telecom Ltd. (supra) cited by the appellant clearly supports their case wherein the co-ordinate Bench of this Tribunal passed the following order: 6. Rule 19 of the Central Excise Rules, 2002, permits export of the goods under bond/LUT without payment of duty, subject to following the procedure and conditions, as may be prescribed by the notification i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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