2015 (10) TMI 1120

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..... d - Held that:- The spirit of the notification being to export the goods manufactured using duty free raw material irrespective of the person who exported the same there should not be controversy to bring the appellant to the jaws of the levy. Added to this, the appellant was granted permission for clearing the duty free raw material for use in export of the finished goods supported by proof of ex .....

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..... . 43/2001 dated 26.6.2001 and furnish proof of export. There is no dispute of submission of the proof of export by the appellant. The appellant also satisfied the authority on 9.12.2002 providing the proof of export (Ref. 103 to 106 of appeal folder). 2. On the aforesaid scenario, Revenue's allegation is that the appellant itself did not export the goods. 3. Controversy in this appeal is .....

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