9911796707
TMI Blog2006 (3) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal arises from Order-in-Appeal No. 173/2004, dated 18-11-2004 confirming demand of Rs. 98,000/- on the ground that the Central Excise Invoice No. 239 issued on 10-10-2001 showed that excise duty of 16% of this amount had been collected in respect of exported goods which were exempted from excise duty. Therefore, the Revenue directed the appellants to deposit these amounts in terms of provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8,000/- only opposite Excise Duty since no Excise Duty was payable by the Sellers. We have not paid any Duty to the party in regard to this transaction. The entire amount of Rs. 7,10,500/- only is the sole sale consideration without any Duty factor. This Certificate is given to the Sellers recalling them that we had taken the goods under Bond. Therefore, our paying any Duty to them or the Gove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no statement recorded from Winlam Industries Ltd. which categorically denied having paid any duty amount and they have asserted that the goods were exported to Bangladesh on Bond. A copy of the Bond has also been produced. The appellant have established with documentary evidence to show that no duty was collected as shown in the invoice. The presumption drawn by the authorities that as the invoice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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