TMI Blog2023 (9) TMI 1089X X X X Extracts X X X X X X X X Extracts X X X X ..... ve been cleared under the quotation. Moreover, the appellant have not accepted the detail mentioning the above quotation as clandestine removal. The Revenue did not adduce any other evidence such as transportation of goods, buyer s statement etc., therefore, the demand on the basis of quotation is not sustainable. Demand of excise duty on the goods cleared for export - HELD THAT:- There is no dispute about the physical export of the goods. The only reason for demand of duty is that the appellant have not followed the procedure - so far as the form-H was submitted by the appellant, it is sufficient compliance as proof of export and on that basis no demand can be raised as held in various judgments, therefore, merely for a procedural la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sidering the submission and relevant documents, the learned Commissioner (Appeals) has remanded the matter to adjudicating authority to re-adjudicate the matter on the basis of the documents which are running into 1178 pages. On remand the appellant further produced the documents before the adjudicating authority which were got verified by the department through the office of the Assistant Commissioner. During the de-novo, the appellant also filed submission vide letter dated 10.12.2013 along with copy of Chartered Accountant Certificate certifying the clearance of export and quotation. After verification of documents submitted by the appellant, the adjudicating authority accepted that there is some trading turnover and set aside the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant have not followed the procedure. He submits that there is no dispute that the goods have been exported and the appellant have produced the form-H which is admissible as proof of export, therefore, on the export clearance, demand cannot be confirmed. As regard, the demand relates to Jangad (approval), Shri Paresh Sheth does not press and accept the demand during the argument. In support, he placed reliance on the following circulars and judgments: Circular No. 648/39/2002-CX dated 25.07.2002 Amar packaging industries 2016 (344) ELT 187 (Guj HC) Decorpac 2021 (376) ELT 759 (T-Del) Vishwas Traders 2013 (287) ELT 243 (Guj HC) confirmed by SC 2014 (303) ELT A24 (SC) Gupta Synthetics Ltd. 2014 (312) ELT 225 (T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l export of the goods. The only reason for demand of duty is that the appellant have not followed the procedure. We find that so far as the form-H was submitted by the appellant, it is sufficient compliance as proof of export and on that basis no demand can be raised as held in various judgments, therefore, merely for a procedural lapse in respect of admitted export of goods, no duty can be demanded. As regard the demand relates to Jangad (approval), we find that learned counsel has not pressed this issue and accept the duty demand. Accordingly, we are not going into the facts of this case and the demand relates to Jangad (approval) is sustained. 6. Considering the overall facts of the case, the penalty is also not imposable, hence, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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