Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (1) TMI 766 - AT - Central ExciseAllegation of fraudulent export of goods to Nepal - demanding duty and denial of cenvat credit along with interest and imposing penalty on both the appellants - Held that:- As per the condition IV of the said notification no. 45/2001-CE(NT) dated 26.06.2001 the goods were required to be presented before Nepalese custom office and who has to endorse the certificate of the goods received in Nepal and is required directly sent to the officer of the Custom in charge and it is the duty of the custom in charge to send the duplicate copy of invoice to central excise officer to comply the said condition, appellant have no role to play. It is the departmental internal correspondence to ascertain the fact that export is complete or not. For the lapses of the department, appellant cannot be held faulted. Therefore, duty cannot be demanded from the appellant. With these observations, as find that appellant has been able to prove his case of export of the goods to Nepal. Therefore, no duty can be demanded from the appellant and Cenvat Credit cannot be denied. As duty cannot be demanded from the appellant penalties on both the appellants is not imposable. With these terms, impugned order is set aside. Appeals are allowed with consequential relief if any.
|