TMI Blog2018 (11) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... en settled by this Tribunal in the case of COMMISSIONER OF CENTRAL EXCISE, DELHI-I VERSUS SIGMA PNEUMATICS PVT. LTD. [2017 (11) TMI 975 - CESTAT NEW DELHI] holding that when the goods has been exported through merchant exporter, the same shall be ‘deemed as export’ made by the appellant only - appeal allowed - decided in favor of appellant. - Appeal No. E/60524/2018 - A/63253/2018-SM[BR] - Dated: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oceedings were initiated against the appellant to demand duty on the goods exported through merchant exporter and imposed penalty. The matter was adjudicated. The demand of duty was confirmed and penalty was also imposed. Against the said order, the appellant is before me. 4. Heard the parties. 5. Considering the fact that the said issue has been examined by this Tribunal in the case of Si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner (Appeals) has relied upon the ratio laid-down by the Tribunal in the case of Vadapalani Press vs. CCE, Chennai -2007 (217) ELT 248 (Tri. Chennai). 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. 5. It may be mentioned that Hon ble High Court of Madras in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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