Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Kalambar Vibhag SSK Ltd. Versus Commissioner of Central Excise, Aurangabad

2016 (9) TMI 836 - CESTAT 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 are not contested by the Revenue. One of the certificates is dated 20th Septe .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ficial 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 confirmed the demands with interest and penalty needs to be set aside. - D .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ive. 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, 1958). The adjudicating authority as well as the first appellate authority ha .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 the submissions made by the learned departmental representative and the gr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version