TMI Blog2013 (11) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... t the said Sand Stone Tiles are cleared for export - The export invoices, bill of lading and various other documents specifically point out that the goods were cleared for export after being inspected by the Range authorities - It is a common knowledge that if the goods cleared for export, Central Excise duty does not arise - demands raised on Sand Stone Tiles and Khatu Marble Tiles set-aside – Decided in favour of Assessee. - Appeal No.: E/11662 to 11666 of 2013 - ORDER No. A/11380-11384/2013 - Dated:- 24-10-2013 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the Appellant: Shri S.P. Sheth, Advocate For the Respondent : Shri G.P. Thomas, A.R. ORDER Per : Mr. M.V. Ravindaran; When these appeals were called out fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that classification of the polished Marble Slabs would fall under Chapter 25. It is his submission that the said ratio will also apply on polished Granite Slabs. As regards the demand of duty on polished Sand Stone Tiles which has been held as Khatu Marble Tiles, the question of demand dose not arise as the said tiles are exported by the appellant, is the fact which is not considered by the adjudicating authority, despite the overwhelming evidences produced in the form of invoices. 6. Learned departmental representative reiterates the findings of the adjudicating authority and submits that the final order dated 27.12.2012 of the Tribunal is in respect of the very same assessee. 7. We have considered the submissions made at length by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e find that the evidences produced before us categorically points that the said Sand Stone Tiles are cleared for export. The export invoices, bill of lading and various other documents specifically point out that the said goods were cleared for export after being inspected by the Range authorities. It is a common knowledge that if the goods cleared for export, Central Excise duty does not arise. In view of this, demands which has been raised on Sand Stone Tiles and Khatu Marble Tiles is liable to be set-aside and we do so. 9. Since the demand of the duty on polished Granite Slabs and polished Marble Slabs are set-aside, there is no question of imposition of penalties on the main appellant as well as other individuals. The imposition of pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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