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2019 (4) TMI 2074 - CESTAT MUMBAIUtilization of Advance License Scheme - it is allege that duty free imported raw materials as per the Bills of Entry were transferred/sold without using the same in the manufacture of export products against fulfilment of the export obligations - contravention of the conditions laid down under Notification Nos. 43/2002-Cus., dated 19.04.2002 and 93/2004-Cus., dated 10.09.2004 - subrule (2) of Rule 19 of the Central Excise Rules, 2002 - HELD THAT:- The Notification Nos. 43/2002 dated 19.04.2002 and 93/2004 dated 10.09.2004, as amended have provided the conditions vide para (v) that “the export obligation as specified in the said licence (both in value and quantity terms) is discharged within the period specified in the said licence or within such extended period as may be granted by the licensing Authority by exporting resultant products, manufactured in India which are specified in the said licence and in respect of which facility under rule 18 or rule 19 of the Central Excise Rules, 2002 has not been availed.” - In this case, it is an admitted fact on record that in respect of the license no. 310272122 dated 01.06.2004, the appellant had already achieved the requisite export obligation as per the confirmation provided by the licensing authority in the letter dated 23.11.2005. The appellant had also paid the central excise duty along with interest in respect of the raw material procured by it without payment of central excise duty. Hence, requirements of the above referred notifications have been duly complied with by the appellant. The factual aspects of non-achievement of the export obligation and payment of central excise duty by the appellant have not been specifically disputed by the department - the appellant cannot be saddled with the adjudged demands confirmed against it in the impugned order. There are no merits in the impugned order - appeal allowed - decided in favor of appellant.
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