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2023 (9) TMI 1089 - AT - Central ExciseClandestine Removal - quotations - export of goods - Jangad (approval). Quotation - HELD THAT:- Firstly the appellant’s representative have given statement which is exculpatory and have also explained that it is only quotation and no goods have been cleared under said quotation - From the perusal of quotation, it clearly shows that the aforesaid documents is only a quotation and does not indicate that any goods have been cleared under the quotation. Moreover, the appellant have not accepted the detail mentioning the above quotation as clandestine removal. The Revenue did not adduce any other evidence such as transportation of goods, buyer’s statement etc., therefore, the demand on the basis of quotation is not sustainable. Demand of excise duty on the goods cleared for export - HELD THAT:- There is no dispute about the physical export of the goods. The only reason for demand of duty is that the appellant have not followed the procedure - so far as the form-H was submitted by the appellant, it is sufficient compliance as proof of export and on that basis no demand can be raised as held in various judgments, therefore, merely for a procedural lapse in respect of admitted export of goods, no duty can be demanded. Demand relates to Jangad (approval) - HELD THAT:- It is found learned counsel has not pressed this issue and accept the duty demand. Accordingly, the facts of this case are not entered into and the demand relates to Jangad (approval) is sustained. Penalty - HELD THAT:- The penalty is also not imposable, hence, the same is set aside. The duty needs to be re-quantified - matter remanded to the adjudicating authority for passing a fresh order considering the observation - appeal allowed by way of remand.
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