2013 (6) TMI 177

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..... in support of its contention show that the consignment of sugar was transported directly from the factory to the port premises. Moreover, the Range Superintendent had confirmed the payment of duty of the goods by the relevant Central Excise invoice. The Revisional Authority has also decided that though the sugar had been cleared for sale in the open market at the relevant time, the clarification .....

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..... ng Authority and by his order allowed the claim. The order of the Commissioner (Appeal) has been confirmed by the Govt. of India in exercise of its revisional jurisdiction. 2. The Commissioner (Appeals) has noted that the Adjudicating Authority had placed reliance on Notification 19/2004, dated 6 September 2004 in holding that the assessee had failed to export goods directly from the premises of .....

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..... pervision of the Customs Authorities. The Commissioner relied upon a certificate issued by the Central Excise Range Superintendent regarding the payment of duty by the unit for the goods which were cleared from the factory under Central Excise invoices showing the name of the assessee as the consignee. 3. The Revisional Authority has essentially confirmed this finding of fact in Paragraph 8 of i .....

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