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TMI Blog2007 (4) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order per : K.K. Agarwal, Member (T)]. - This is an appeal filed by the Revenue. The brief facts of the case are that the respondents are engaged in the manufacture of sugar. During the month of October, 2001 and November, 2001, they cleared 2695 MTs of sugar for export without payment of duty and delivered the same to M/s. Regal Impex, Mumbai, a merchant exporter on the basis of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Certificate, there was no requirement of payment of duty and the invoices do not show that the some amount has been recovered as representing duty and therefore once the amount has not been recovered as representing duty, the application of section 11D of Central Excise Act, 1944 does not arise. It was further held that subsequently it was found that the merchant exporter could not produce proof o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vered the amount from the merchant exporter without paying to the Government, the provisions of section 11D are attracted and the respondents are required to credit the whole amount in the accounts of Central Government under section 11D. 3. We have considered the submissions. We find that in this case, there is no requirement of payment of duty by the respondents as the sugar was cleared fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the quantified duty shall be recovered from the merchant exporter in terms of bond. We also find from the original order of Commissioner (Appeals), that duty confirmed against the merchant exporter was also recovered from the respondents. In such a situation, when the duty has also been recovered from the respondents, the question of recovering from them, the same amount on the ground that what ..... X X X X Extracts X X X X X X X X Extracts X X X X
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