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TMI Blog2013 (7) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... Per : Mr. M.V. Ravindaran; This appeal is directed against the order in appeal No. 503 to 504/2010/Commr(A)/CMC/Raj dated 15.12.2010 vide which the first appellate authority has concurred with the views of the adjudicating authority and has confirmed the demand of duty, interest thereof and imposed penalties. 2. The facts of the case are that, the appellant had cleared excisable goods detailed below through their merchant exporter i.e. M/s. Kich Marketing Pvt. Limited to M/s. Barclays Technology Centre India, Special Economic Zone (SEZ), under CT-1/ ARE-1:- Sr. No. CT-1 No. & Date ARE-1 No. & Date Description of goods ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise duty and also on the factual matrix that their goods have been received by SEZ Unit. The first appellate authority considered the contention raised by the appellant and rejected the appeal. 5. Learned counsel would exhibit that the appellant had cleared the consignment to merchant exporter named M/s. Kich Marketing Pvt. Limited as per CT-1s given by them. It is his submission that the said CT-1s are not doubted by the lower authorities. The only reason for demand of duty from them is, for non producing copies of ARE-1 for warehousing the goods in SEZ. It is his submission that as per law, once the goods are cleared for export to merchant exporter, the appellant is not liable to pay any duty on such amount and any duty that ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant, while clearing the consignment for export purposes have debited the bond which has been transferred by the said M/s. Kich Marketing Pvt. Limited, the merchant exporter. 9. On the above undisputed factual position, I find that once the duty liability has been debited in the bond, which was transferred to the appellants name by the exporter under permission from the concerned authority, it would amount to discharge of duty liability by the manufacturer. Non receipt of acknowledged ARE-1 from the SEZ unit will not be an issue for the manufacturer, whose goods were cleared for export. In my view, if any duty liability arises for non -delivery of the goods to SEZ, it would be on the merchant exporter as the bond which has been entered i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Central Excise Tariff Act, 1985, if manufactured out of filament yarn imported under the duty exemption scheme of the export and import policy. The proviso to the Notification reads as follows : Provided that the exemption contained in this notification shall be applicable only if it is proved to the satisfaction of the Assistant Collector of Central Excise that such textured yarn is to be exported or used in the manufacture of any other goods which are to be exported out of India. As is seen from the above proviso, the exemption is available subject to the satisfaction of the Assistant Collector of Central Excise that textured yarn is to be exported or used in the manufacture of any other goods which are to be exported out of India. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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