9911796707
TMI Blog2006 (7) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order per : K.K. Agarwal, Member (T)]. The appellants in this case is a manufacturer of processed fabric who in the course of business cleared 19 consignments of readymade garments made up for export through merchant exporter as per provision of Rule 19 of the Central Excise Rules, 2002 without payment of duty by following procedure prescribed in the notification No. 41/2001-C.E. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resent case. On appeal the penalty imposed on the appellant was set aside. The Commissioner (Appeals) upheld the order of the Assistant Commissioner demanding duty from the merchant exporter, but made an observation that since the appellants have stood surely, the duty was liable to be recovered from them also if the department fails to recover the same from the merchant exporter. It is against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s only observed that the duty can also be recovered from the appellant if the same becomes irrecoverable from the merchant exporter. Since the duty liability is fastened to the merchant exporter, the appellants have no locus standi to move stay petition for waiving pre-deposit of duty from the merchant exporter who obviously has not exported the goods and is liable to pay duty. Stay petition is re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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