TMI Blog2000 (8) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... re found to be manufacturing from raw leather what has been called as "shoe uppers". A major portion of the entity being manufactured is exported to foreign buyers while the duty demand and penalties in this case have been confirmed on that portion of 'shoe uppers' made as per the designs submitted by a local customer who supplied the leather for converting it into 'shoe uppers'. They duty demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . They also relied on the case of Mirza Tanners Ltd. v. CCE, - 1999 (114) E.L.T. 1032 (Tribunal) = 2000 (37) RLT 46 (CEGAT) wherein in similar circumstances, the Hon'ble Tribunal had held that the procedural lapse of 'shoe uppers' made on job work out of leather supplied by customer and returned to the customer by not following the procedures under Rule 173N of Central Excise Rules, benefit of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in any case. 3.Ld. DR on the other hand, brought to our attention para 10 of the order wherein the appellants had promised to submit the required evidences to establish the factum of export of the goods impugned in the show cause notice. However, it appears from the Commissioner's order that the factum of the goods having been processed from job work under the procedure of Notification 214/86-CE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we find that the facts of this case are covered by the decision of Mirza Tanners Ltd. as reported in 2000 (37) R.L.T. 46 (CEGAT) and we respectfully follow the same. A major portion of the goods have been shown to have been eventually exported. We find that leather tanneries operators were working on an assumption of liberalised system of exports and there has been no clear finding arrived at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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