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2017 (5) TMI 40 - AT - Central Excise100% EOU - shortage of goods - It is the case of Revenue that such shortage in the containers received by an American client would tantamount to non-export of goods hence duty liability arise as per B-17 Bond excluded by appellant in respect of the goods cleared for export - Held that: - Revenue authorities have never disputed the fact that appellant had produced the proof of export to the authorities who had accepted the same. It is also not disputed that the ARE-1 forms were attested by customs authorities for the export of the goods. Just because appellant has lodged F.I.R for the short receipt of the goods by their clients in USA, would not mean that the goods were diverted to DTA and duty can be demanded - the factual matrix the containers have been cleared for export and the proof of export has been accepted and admitted by the jurisdictional Asst. / Deputy Commissioner is not disputed - appeal allowed - decided in favor of appellant.
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