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2015 (7) TMI 1295 - CESTAT MUMBAILevy of Additional Excise Duty u/s 7 of the Sugar Export Promotion Act, 1958 - duty on quantity not exported or dispatched to Sugar Export Corporation - Held that:- The condition precedent prescribed under Rule 5 of the Sugar Export Promotion Rules, 1973, i.e. the intimation to Department from the Export Agency is required for initiating action by the Central Excise Department, is not available as it is nowhere referred in the show cause notice or in the impugned order - the whole proceedings are ab initio void - appeal allowed - decided in favor of appellant.
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