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TMI Blog2010 (1) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... sis - procured the materials on payment of duty, they were eligible for rebate of duty paid on such material - There is no allegation that the appellants have used the materials for a purpose other than for production of goods meant for export and that the goods were exported - appeal is allowed with consequential relief as per law. - E/113/2007-SM(BR) - 184/2010-SM(BR)(PB) - Dated:- 28-1-2010 - Shri M. Veeraiyan, Member (T) Shri Rajesh Chhiber, Advocate, for the Appellant. <?xml:namespace prefix = st2 /> Shri I. Baig, SDR, for the Respondent. [Order]. - This is an appeal against the order of the Commissioner (Appeals) No. 213/CE/MRT-I/2006 dated 10-10-2006. 2. Heard both sides. 3. The relevant facts, in b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led to receive inputs for export production duty free; in case they procured the inputs on payment of duty, they were eligible for rebate of duty paid on such inputs. Under these circumstances, they applied to the jurisdictional authorities for procuring the inputs duty free in terms of Notification No. 49/94-C.E. (N.T.) and the excise authorities issued the necessary certificates and based on the said certificates, the supplier has removed the goods without payment of duty. The show cause notice or order-in-original do not show any material that the supplying unit has not fulfilled the conditions stipulated under Notification No. 49/94-C.E. (N.T.). If they were not eligible to supply duty free, the Department ought to have demanded duty fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en done following the principles of natural justice. The Original Authority justifying the arbitrary cancellation of CT-2 certificates issued by the Superintendent is not in order. The demand of duty is based on the cancellation of the CT-2 certificates and the cancellation itself has been done without revealing the basis. Further, the submission of the ld. Advocate for the appellant that if they procured the materials on payment of duty, they were eligible for rebate of duty paid on such materials is worth taking note of. Further, the Tribunal in the case of Nirma Ltd. cited supra, dealing with the liability of goods cleared under CT-2 certificates has held as under :- 5. We have carefully considered the submissions from both the sides. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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