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2016 (9) TMI 836 - AT - Central ExciseDuty liability - sugar cleared for export but was not exported - production of certificates issued by Indian Sugar and General Industry Export Import Corporation, New Delhi - Held that:- the export agency has categorically stated in the various certificates issued by them to the appellant that the appellant has fulfilled their obligation of export of sugar against the quota allotted to them. Such documents/certificates are not contested by the Revenue. One of the certificates is dated 20th September 1996 annexed at page No.62 of the appeal memoranda specifically states that the appellant has fulfilled the export quota obligation as directed by the said Corporation. We are at a loss to understand how the adjudicating authority as well as the first appellate authority came to a conclusion that the appellant has not delivered the sugar meant for export to such export agency. It is found that the lower authorities while investigating the case has not recorded any statement of any official of the export agency to hold that they had given the certificates to the appellant without receiving sugar for export. In the absence of any such contrary evidence, a certificate issued by one of the authorities who has been appointed by a statute, cannot be overlooked by the lower authorities. We have to hold that the appellant has exported the sugar as is required to be done by them, hence the impugned order that confirmed the demands with interest and penalty needs to be set aside. - Decided in favour of appellant
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