9911796707
TMI Blog2010 (8) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... ot render the earlier order invalid - Since the assessment has been made prior to the imposition of export duty i.e. on 1-3-2007, and the same being collected prior to 1-3-2007, subsequent changes in the rate of duty are inconsequential - Decided in favour of assessee. - 51 of 2009 - - - Dated:- 27-8-2010 - B. Prakash Rao and R. Kantha Rao, JJ. REPRESENTED BY : Shri Bathula Rajkiran, SC, CBEC, Counsel, for the Appellant. S/Shri Lakshmikumaran and Sridharan, Counsels, for the Respondent. [Judgment per : R. Kantha Rao, J.]. This appeal is filed by the Commissioner of Central Excise, Guntur against the Final Order No. 68/2009, dated 30-1-2009 passed in Appeal No. Customs/269/2008 on the file of the Customs, Excise and Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port order was issued only for those quantities for which the boat notes were issued and the balance quantity of iron ore was made liable for export duty. 3. Consequently, the Assistant Commissioner of Customs and Excise, Nellore Division vide his letter dated 5-2-2007 directed the appellants to pay export duty of Rs. 2,02,80,000/- on the quantity of 33,000 metric tonnes and 346.00 metric tones in terms of Finance Bill, 2007. 4. Feeling aggrieved, the respondents preferred the appeal before the Commissioner, Central Excise and Customs (Appeals), Guntur and the learned Authority by its Order-in-Appeal No. 05/2007(G)CUS, dated 24-10-2007 confirmed the order passed by the Assistant Commissioner of Customs and Central Excise, Nellore Divisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a) in case of goods entered for export under Section 50, on the date on which the proper officer makes an order permitting clearance and loading of the goods for exportation under Section 51. 10. In terms of Section 51 when once the shipping bill is filed, the proper officer after being satisfied that the goods are not prohibited goods and the exporter had paid the duty, if any assessed thereon, the proper officer should make the order permitting clearance and loading of goods for exportation. 11. In the instant case, on the date of filing of shipping bill, there was no export duty and there was only export cess which had been paid by the respondents. Admittedly, the loading of goods was also commenced much prior to the imposition of ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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