TMI Blog2019 (4) TMI 2074X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the said licence (both in value and quantity terms) is discharged within the period specified in the said licence or within such extended period as may be granted by the licensing Authority by exporting resultant products, manufactured in India which are specified in the said licence and in respect of which facility under rule 18 or rule 19 of the Central Excise Rules, 2002 has not been availed. - In this case, it is an admitted fact on record that in respect of the license no. 310272122 dated 01.06.2004, the appellant had already achieved the requisite export obligation as per the confirmation provided by the licensing authority in the letter dated 23.11.2005. The appellant had also paid the central excise duty along with interes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Advance License in favour of the appellant. Utilization of such license for importation of the goods was objected to by the department on the ground that the duty free imported raw materials as per the Bills of Entry were transferred/sold without using the same in the manufacture of export products against fulfilment of the export obligations. It has further been alleged by the department that the export obligations were fulfilled by the appellant by procuring duty free materials from the local market, availing the facility under subrule (2) of Rule 19 of the Central Excise Rules, 2002, in contravention of the conditions laid down under Notification Nos. 43/2002-Cus., dated 19.04.2002 and 93/2004-Cus., dated 10.09.2004. Accordingly, show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be sustained and as such, the impugned order is liable to be set aside. 3. On the other hand, the learned AR appearing for Revenue reiterated the findings recorded in the impugned order. 4. Heard both sides and perused the case records. 5. The Notification Nos. 43/2002 dated 19.04.2002 and 93/2004 dated 10.09.2004, as amended have provided the conditions vide para (v) that the export obligation as specified in the said licence (both in value and quantity terms) is discharged within the period specified in the said licence or within such extended period as may be granted by the licensing Authority by exporting resultant products, manufactured in India which are specified in the said licence and in respect of which facility under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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