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2015 (9) TMI 826 - MADRAS HIGH COURTExport of yarn without payment of duty under Rule 19 - no permission was obtained from the jurisdictional Assistant Commissioner nor the procedure under Rule 19 of Central Excise Rules, 2001 read with Notification No.43/2001-CE (NT) dated 20.06.2001 was followed by M/s. Loyal Textile Mills Ltd - Held that:- no permission was sought for and granted to the assessee so far as yarn is concerned. This is despite the fact that a specific plea has been taken by the 2nd respondent/assessee in the appeal before the Tribunal. A copy of the said letter addressed by the Superintendent of Central Excise to the assessee has been placed before this Court, which has also been recorded by the Tribunal in its order. Though, the said letter was before the Tribunal and forms part of its order, however, this question of fact, which is disputed by the Revenue, has not been addressed by the Tribunal. Once a finding is recorded by the Tribunal on facts, it is supposed to address each and every issue that is placed before it by the parties on such fact. - Matter remanded back - Decided in favour of Revenue.
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