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TMI Blog2010 (4) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... original authority and Commissioner (Appeals) have held that the goods have not been exported. Held that- the order of the Commissioner definitely relates to “goods exported outside India without payment of duty”, inasmuch as the goods have been cleared by the appellant from the factory for export and the dispute is about the fact of export of the goods as per the conditions and the terms of bond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter was adjourned to today for hearing on the preliminary objection. 2. Learned SDR submits that the appellants executed bond with the Excise authorities and removed the goods for export to Bangladesh and they did not submit the proof of export within stipulated time and consequently, duty stands demanded. The appellants are claiming that the impugned goods have been exported to Bangladesh. B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te forum. According to the learned Advocate the Tribunal is competent to hear this appeal. 4. I have carefully considered the submissions from both sides. Proviso to Section 35B reads as follows: "Provided that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order referred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Commissioner (Appeals) on or after the date appointed under Section 109 of the Finance (No. 2) Act, 1998." 5. I find the impugned goods, undisputedly, were cleared from the factory for export under bond to Bangladesh. The finding of the Department is to the effect that the goods have not been exported as prescribed. The claim of the appellant is that the goods have been exported. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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