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2021 (1) TMI 805 - HC - Central ExciseActual export taken place or not - It is the case of the Revenue that when the goods liable to excise duty came to be exported by the appellant, the appellant was required to follow the procedure for export without payment of duty as prescribed under the Notification No.42/2001-CE (N.T.) dated 26th June 2001, as amended, issued under Rule 19 of the Central Excise Rules, 2002 - HELD THAT:- There was no good reason for the appellate tribunal to remand the matter to the adjudicating authority. We take notice of the fact that during the pendency of the adjudication proceedings certain information was called for by the Deputy Commissioner from the Superintendent, Central Excise Range-I, Navsari - The Superintendent has, in no uncertain terms, stated in his report that the goods were actually exported and the same is evidenced by the documents in the form of shipping bills and BRC for the entire period covering the show-cause notice. The goods were exported under the drawback scheme and focus license. The appellate tribunal, on its own, could have looked into the report instead of remitting the entire matter to the adjudicating authority for the purpose of passing a fresh order, more particularly, being convinced as regards the export of goods - appeal allowed by way of remand.
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