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2015 (3) TMI 256 - CESTAT AHMEDABADWaiver of pre-deposit - whether the appellant is liable to pay Central Excise duty of ₹ 1,12,369/- demanded under Section 11A of the Central Excise Act, 1944.with interest and imposition of penalty under Rule 25 of the Central Excise Rules, 2002, for mis-classification of Modified Tamarind Kernel Powder (hereinafter referred to as MTKP) - Held that:- order of the lower authorities as regards the classification of the excisable product MTKP is correct to the extent that it falls under chapter 1302.3900 as has been decided by the Tribunal in assessee's own previous case [2012 (7) TMI 748 - CESTAT, NEW DELHI]. To that extent, appeal filed by the appellant is liable to be rejected and we do so. As regards the demand of duty for the goods which were cleared from the factory premises, we find that Revenue has no case inasmuch as it is undisputed by both the lower authorities that quantity of 16000 Kgs stand exported and the documentary evidence has been accepted as to the export of such goods. It is settled law that in case the goods are finished and exported, the question of demand of duty does not arise. To that extent the impugned order confirming demand of duty and interest thereof is unsustainable and liable to be set-aside and we do so. - Since there is no duty liability that can be fastened on the appellant, we do not find any reason for visiting the appellant with any penalty, more so under Rule 25 of the Central Excise Rules, 2002. To that extent the impugned order is liable to be set-aside. - Decided partly in favour of assessee.
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