2006 (11) TMI 29

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..... der of the Original authority No. 83/2001 dated 23-11-2001 was confirmed. 2.None appeared for the appellants. Therefore, perused the records. Heard the ld. DR. 3.The issue involved is as follows. The appellant company, a manufacturer of sugar were allotted export quota by the export agency under the Sugar Export Promotion Act, 1958. The quantity to be exported was fixed by the Ministry of Food, .....

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..... ency has not been accepted by the original authority as well as by the Commissioner (Appeals) on the ground that export agency is empowered to give certificate regarding export of sugar handled by them only and not in respect of any other quantity and that the company has not produced any independent evidence of actual export of sugar. 4.The reason for demand of the differential duty and invocati .....

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