TMI Blog2017 (11) TMI 975X X X X Extracts X X X X X X X X Extracts X X X X ..... y the State Sales Tax Departments as proof of export? - Held that: - there is no dispute regarding export of the said goods - When the export of the goods is not in question, then there is no justification to demand the Central Excise duty on the goods which have been deemed to be exported - appeal dismissed - decided against Revenue. - E/51426 & 51502/2014 - Final Order Nos. A/52982-52983/2017-E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so availing the Cenvat facilities. During the audit, it was found that the respondent-assessee had failed to follow the procedures prescribed under Simplified Export Procedure for exempted units. The audit party cited the Circular No. 648/39/2002-CX, dated 25-7-2002. In this context, it was observed that since the exports had not been made directly from unit itself and supplies were made to other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and EOUs is correct or not, particularly when the respondent-assessee has submitted Form H issued by the State Sales Tax Departments as proof of export. The adjudicating authority in its order has demanded the duty on the goods which have been deemed to have been exported. Thus, there is no dispute regarding export of the said goods. Regarding the goods which were not directly exported from the u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n as has already been mentioned in the order of the adjudicating authority. When it is so, then by following the ratio (supra), we are not inclined to interfere with the impugned order and the same is hereby sustained along with the reasons mentioned therein. 7. In the result, both the appeals filed by the Department are dismissed. (Operative part of the order was pronounced in the open Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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