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TMI Blog2016 (4) TMI 981X X X X Extracts X X X X X X X X Extracts X X X X ..... FOR THE RESPONDENT : ADV. SRI.JOHN VARGHESE, ASSISTANT SG, ADV. SRI.THOMAS MATHEW NELLIMOOTTIL,SC,CB EX Thottathil B.Radhakrishnan, J. 1.We have heard the learned Senior counsel for the appellant and the learned Senior standing counsel for the Central Board of Excise and Customs. 2.Appellant was issued notice to show cause against the proposal for imposing demand of duty in relation to goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e production process in view of the impending proposal to export telephone equipments to Sri Lanka. Further contention was that to the great surprise of the assessee, it came to know later that the shop floor had assembled open market phones instead of export phones and that it was an error in executing the production plan, however that, this was not communicated to all concerned and, therefore, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asis of its records when its contention was that what it produced was only locally marketable commodity and there was nothing to show that there was actual utilisation of the excise formalities leading to the proposed export of telephones to Sri Lanka. In further appeal, the CESTAT adverted to and considered the entire facts and materials and could not find their way to disagree with the conclusio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to inform the concerned authorities regarding non-availing and non-utilisation of the result of the formalities carried forward in anticipation of the export. The adjudicating authority, the first appellate authority and the CESTAT having concluded as aforenoted on the basis of the materials on record, we do not find any substantial question of law or any other material on the basis of which we c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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