TMI Blog2005 (3) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... the same goods cannot be treated as export by export promotion authority and non-export by another governmental authority. In a three legged race for export promotion by the Customs and Export Promotion authority, the two authorities cannot run in opposite directions. Lack of clarity, if any, should be resolved in a manner facilitating the advancement of the policy and not in a manner that defeats public policy. Thus, we are clear in our mind that duty demand is not sustainable. Once duty demand is not sustainable, there is no occasion for penalty also. The impugned order is therefore, set aside and the appeal is allowed with consequential relief, if any, to the appellant. We make it clear that we are not going into the alternate arguments ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dgment of the Apex Court in the case of SIV Industries Ltd. v. CCE reported in 2000 (117) E.L.T. 281 (S.C.). It is the ld. Counsel's contention that since supplies in the present case have been made in terms of para 9.10, they do not attract any duty, since those goods are deemed exports. Ld. Counsel emphasised in this context that, in the present case, there is no dispute whatsoever that the goods were supplied to the parties specified in para 9.10 and that payments for the supplies have been received in foreign exchange. Thus, Counsel's contention is that the occasion for demand of duty did not arise at all in this case, inasmuch as the supplies in question have been accepted as exports by the Development Commissioner. 3. Ld. SDR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Supplies made to Bonded Warehouses set up under paragraph 11.14 of the Policy. (e) Supply of goods against special entitlement of duty free import of goods. This para also specifically says that supplies in DTA shall be counted towards fulfilment of export performance. This para explicitly makes it clear that these supplies are exports and there is no dispute that exports do not attract central excise duty. 5. Revenue's contention is based on Notification No. 2/95. A careful perusal of that Notification makes it clear that the goods covered in the Notification are goods sold to DTA and not the goods supplied under para 9.10. The said Notification specifically refers to the paras of the Policy and para 9.10 is significantly absent. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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