2007 (4) TMI 458

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..... Heard ld. DR Respondents are called absent. The issue involved in this appeal is confirmation of demand of duty for non-fulfilling the export condition within a period of six months. The respondents unit have manufactured the goods and cleared them under execution of bond for export through merchant exporter. It appears that the merchant exporter has failed to export the goods within the pe .....

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..... rovided under Notification. The manufacturer cannot be saddled with the payment of duty for non-fulfilling the condition by the merchant exporter. It is also settled in the case of Kishore Pumps Ltd. v. Commissioner of Central Excise, Pune, 2004 (173) E.L.T. 45 (Tri. - Mumbai) that duty cannot be demanded from assessee manufacturer. Therefore, there appears to be no merits in the appeal filed by t .....

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