TMI Blog2017 (8) TMI 774X X X X Extracts X X X X X X X X Extracts X X X X ..... demanded the differential duty - Held that: - Unless it is shown that the clearance challenged by the Revenue is not within the total permissible clearance, exemption cannot be denied - appeal allowed - decided in favor of appellant. - E/2664/2006-Mum - Final Order No. A/85346/2017-WZB/EB - Dated:- 12-1-2017 - Shri Ramesh Nair, Member (J) and Raju, Member (T) None, for the Appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant despite notice. 3. Learned AR appearing on behalf of the Revenue relied on the impugned order. 4. Learned Commissioner (Appeals) has recorded the following as grounds for confirmation of demand :- 4. I have carefully gone through the entire submissions both written oral made at the time of personal hearing by the appellants. I find the issue involved is short payment of dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... over the export of the goods, still the contravention of short payment cannot be denied just because the duty is likely to be refunded does not mean that it is not to be paid. The appellants have argued that they were liable to pay 9.6% of the export clearance as in the effect of failure to export their liability was limited to 9.6%. It has also been argued in the appeal memorandum that what ..... X X X X Extracts X X X X X X X X Extracts X X X X
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