2009 (9) TMI 872

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..... of the case are that M/s. Sulochana Cotton Spinning Mills Ltd., who are registered under Central Excise Department and engaged in the manufacture of cotton yarn, cotton viscose blended yarn etc., were removing excisable goods for the purpose of export without payment of duty either in their own name or in the name of merchant exporter. They cleared 7,000 kgs. of 100% cotton yarn valued at Rs. 12, .....

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..... nning Mills Ltd., as well as M/s. Preethi Tex. The notice was adjudicated by confirmation of demand and imposition of penalty on both. The assessee as well as the merchant exporter filed appeals before the Commissioner (Appeals) who set aside the demand and penalty. Hence these appeals by the Revenue. 2. I have heard both sides. The show-cause notice alleges that the assessee produced false docu .....

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..... the jurisdictional Central Excise authorities but on the other hand, reliance has been placed on the letter of the Director General of Vigilance, Calcutta which was not supplied/furnished to the merchant exporter or manufacturer. The argument raised before me is that dehors the letter of DGV, Calcutta, AR-4 produced by the respondents and shipping bill under the DEPB scheme, would not constitute p .....

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