2010 (5) TMI 440

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..... een taken, either for home consumption on reversal of the credit or for export or export processing without payment of duty - activity undertaken by the appellants appear to be within the four corners of law so long as ultimate export is not questioned - orders are set aside and the appeal is allowed - E/296/2009 - 577/2010 - Dated:- 21-5-2010 - Dr. Chittaranjan Satapathy, Member (T) REPRES .....

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..... as been demanded and an equal amount of penalty has been imposed apart from levying interest. 2. After hearing both sides and on perusal of the case records, I find that no questions have been raised by the Department regarding the eligibility of M/s. Loyal Textiles and Mills to procure the impugned yarn without payment of duty, process it and subsequently export the same. As regards the P .....

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