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2019 (12) TMI 116

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..... 8.04.2003 was issued. According to which the appellant was suppose to follow the simplified procedure as prescribed in the said circular that means the appellant was not required to follow the procedure as prescribed under Notification 42/2001-CE (NT). Therefore, the demand only on the basis that the appellant have not followed the procedure prescribed under Notification 42/2001-CE(NT) will not sustain. However, in any case the exports of goods have to be established. In the present case there is no much dispute raised as regard export of goods. Also, the appellant by Miscellaneous Application submitted some vital documents which were obtained under RTI, after the Adjudication Order was passed. Those documents were not considered while pass .....

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..... bruary, 2013 by invoking extended period. The appellant as exporter of readymade garments rightly followed the simplified procedure which is prescribed by Board in Circular dated 8.4.2003.In the impugned order the said procedure was wrongly held to be inapplicable on the ground that the simplified procedure is applicable only to SSI unit, the appellant is registered SSI unit. The demand of duty on the exported readymade garments was confirmed on the ground that the appellant is not entitled for benefit of SSI Notification No. 8/2003-CE. As the goods exported by the appellant bore the brand name of the buyers and consequently simplified procedure is inapplicable to the goods exported by the appellant. He submits that the Board has specifical .....

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..... E is not followed, in absence of any dispute as to the actual exports of goods. He submits that once the fact of export is not in dispute for mere failure to follow the prescribed procedure under Notification No.42/2001 does not result in demand of Excise Duty as held by this tribunal in the case of Aromatic and Allied Chemicals v/s. CCE, Meerut-II , 2009 (245) ELT 499 (Tri.Delhi.). He submits that the records in the form of inter department correspondence placed on record through Miscellaneous Application No. E/ORS/10013/2019. These documents were obtained under the RTI which prove beyond reasonable doubt that the goods have been actually exported by the appellant. The Learned Commissioner had, during adjudication proceeding called for the .....

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..... ndigarh-I reported in 2003 (154) E.L.T. 284 (Tri.-Del.) Commissioner Vs. Nahar Industrial Enterprises Ltd. Reported in 2011 (268)E.L.T. A50 (S.C.) KLJ Organic Limited reported in 2013 (291) E.L.T. 138 (G.O.I.) Dymach Pharma reported in 2012 (281) E.L.T. 449 (G.O.I.) Enkay Containers reported in 2013 (295) E.L.T. 165 (G.O.I.) Pushpam Pharmaceuticals Company Vs. Collector of C. Ex., Bombay reported in 1995 (78) E.L.T. 401 (S.C.) Anand Nishikawa Co. Ltd. Vs. Commissioner of Central Excise, Meerut reported in 2005 (188) E.L.T. 149 (S.C.) Pranav Vikas (India) Ltd. Vs. Commissioner of C. Ex., New Delhi reported in 2002 (148) E.L.T. 963 (Tri.-Del.) Collector of Central Excise Vs. Chemphar Drugs & Liniments reported in 1989 (40) E.L.T. 276(S.C. .....

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..... 42/2001-CE(NT) will not sustain. However, in any case the exports of goods have to be established. In the present case there is no much dispute raised as regard export of goods. 7. We find that the appellant by Miscellaneous Application submitted some vital documents which were obtained under RTI, after the Adjudication Order was passed. We find that those documents were not considered while passing the Adjudication Order. Since the veracity of these documents needs to be verified on factual background, which can be done by the Adjudicating Authority. Therefore, in our considered view the matter needs to be remanded to the Adjudicating Authority, having expressed our view to remand the matter, We make it clear that even though the appellan .....

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