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2023 (8) TMI 612 - AT - Central ExciseRecovery of central excise duty along with interest under Section 11A and 11AB respectively and imposed equivalent penalty under Section 11AC of Central Excise Act - demand of duty on the value charged for the development of tools and dies - it is established that the goods manufactured out of the subject tools and dies were exported without payment of duty under LUT - revenue neutrality - HELD THAT:- In the present case, the entire charges received by the appellant on account of tools and dies which were used in the production were on account of export of goods and there is no dispute regarding the export of goods, foreign remittance and proof of export - It is also found that the distinction made by the Ld. Commissioner (Appeals) that the export under LUT is different from export under rebate is against the export policy because the exported goods are not subject to central excise duty and the entire situation is revenue neutral. Inspite of the direction of the Ld. Commissioner (Appeals) in para 6 of the impugned order, the lower authority failed to calculate the duty even after the expiry of 10 years. The decision relied upon by the Ld. DR in the case of JAY CEE AUTO FAB (P) LTD. VERSUS COMMISSIONER OF C. EX., FARIDABAD [2010 (7) TMI 459 - CESTAT, NEW DELHI] is not applicable in the facts and circumstances of this case because the said decision relates to additional consideration which is to be included in the assessable value in terms of Rule 6 of the Central Excise Valuation Rules, 2000 pertains to the domestic sale and not export of goods and hence, the said decision is not applicable in the present case because here the entire proceedings relates to export of goods. The impugned order is not sustainable in law and is set-aside.
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