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2016 (1) TMI 766 - CESTAT NEW DELHI

2016 (1) TMI 766 - CESTAT NEW DELHI - 2016 (333) E.L.T. 119 (Tri. - Del.) - Allegation of fraudulent export of goods to Nepal - demanding duty and denial of cenvat credit along with interest and imposing penalty on both the appellants - Held that:- As per the condition IV of the said notification no. 45/2001-CE(NT) dated 26.06.2001 the goods were required to be presented before Nepalese custom office and who has to endorse the certificate of the goods received in Nepal and is required directly s .....

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een able to prove his case of export of the goods to Nepal. Therefore, no duty can be demanded from the appellant and Cenvat Credit cannot be denied. As duty cannot be demanded from the appellant penalties on both the appellants is not imposable. With these terms, impugned order is set aside. Appeals are allowed with consequential relief if any. - Appeal No. E/3133, 3134/2009-EX(SM) - Final Order Nos. A/53404-53405/2015-EX(SM) - Dated:- 26-10-2015 - Ashok Jindal, Member (J) For the Appellant : S .....

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s without export incentive but had illegally taken incentives under Advance licensing scheme / DEPB scheme without following para 4.8(IV) and 4.8 (II) of the procedure of export to Nepal and Bhutan and the provisions of the notification issued under Rule 19 of the Cenvat Credit Rules 2001-02. Therefore, after investigation a case was booked against the appellant and same was adjudicated converted into the impugned order. Aggrieved from the said order appellant is before me. 3. Ld. Counsel for th .....

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all the documents i.e. the shipping bill, permission of export and BRCs. Therefore, the allegation against the appellant is not sustainable. Consequently impugned proceedings are to be set aside. 4. On the other hand, Ld AR drew my attention to the notification no. 45/2001-CE(NT) dated 26.06.2001 to say that the appellant has failed to produce the evidence from the importing country i.e. Nepal that they have received the goods mentioned in the shipping bill. Therefore, appellant has violated th .....

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that the appellant has not complied with Condition 2(IV) of the notification no. 45/2001-CE(NT) dated 26.06.2001 to say that the goods after exit is allowed to be produced before the Nepalese Customs officers at the corresponding border check post along with original copy of the invoices. Thereafter, Nepalese customs officers shall deal with the original and triplicate copies of the invoice and return the duplicate copy after endorsing this certificate of goods in Nepal directly to the officer o .....

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