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2011 (6) TMI 343 - AT - Central ExciseNotification No.34/94-CE dated 01.03.1994 exemption - As per Revenue, even after completion of six months, the respondents had not furnished the proof of export and thereby they have not fulfilled the conditions of the Notification No.34/94 - Held that:- Admittedly the textured yarn manufactured by the appellant was to be exported - The fact that the same has actually not been exported by the merchant exporter will not result in confirmation of demand of duty against the appellant, the Tribunal in the case of Shree Vithal S.S.K. Ltd. Vs. Collector of Central Excise (1991 (12) TMI 149 - CEGAT, BOMBAY) has held that in case the finally manufactured goods are not exported by the merchant exporters, the demand of duty can be raised only against the exporter and not against the manufacturer - Accordingly the appeal filed by the Revenue is rejected.
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