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2016 (9) TMI 836 - CESTAT MUMBAI

2016 (9) TMI 836 - CESTAT MUMBAI - 2016 (342) E.L.T. 153 (Tri. - Mumbai) - Duty liability - sugar cleared for export but was not exported - production of certificates issued by Indian Sugar and General Industry Export Import Corporation, New Delhi - Held that:- the export agency has categorically stated in the various certificates issued by them to the appellant that the appellant has fulfilled their obligation of export of sugar against the quota allotted to them. Such documents/certificates ar .....

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ities while investigating the case has not recorded any statement of any official of the export agency to hold that they had given the certificates to the appellant without receiving sugar for export. In the absence of any such contrary evidence, a certificate issued by one of the authorities who has been appointed by a statute, cannot be overlooked by the lower authorities. We have to hold that the appellant has exported the sugar as is required to be done by them, hence the impugned order that .....

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ake up the same for disposal. 3. Heard the learned departmental representative. 4. It is the case of the Revenue that the appellant is required to discharge the duty liability on the sugar which was cleared for export but was not exported while it is the case of the appellant that they had produced the certificates issued by Indian Sugar and General Industry Export Import Corporation, New Delhi (who are export agency for sugar, appointed by the Government under the Sugar Export Promotion Act, 19 .....

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the statements of objections and reasons of the Sugar Export Promotion Act, 1958 and also Section 7 and Section 8 of the said Act, submits that any sugar which is exported needs to be done through export agency. He would also draw our attention to the fact that the appellant was allotted a quota for export which they are supposed to deliver to the export agency and have not done so as there is no documentary evidence to show that the said sugar quota was delivered. 6. On careful consideration of .....

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