9911796707
TMI Blog2011 (11) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... revenue loss would arise only if the assessee had either not sent back the goods to the original manufacturer/supplier or had not received the replacement goods for the non-duty paid stock. while there may perhaps be a technical violation of the notification inasmuch as the goods were taken out of the bonded warehouse without payment of excise duty, but there was no clearance of the goods in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nst Final Order No. 37 of 2011, dated 9-11-2010 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore (hereinafter referred to as the Tribunal ) in Central Excise Appeal No. 237 of 2009. 2. The respondent-assessee is 100% export oriented unit in the business of exporting bulk drugs (formulations). 3. It appears that the assessee received certain good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of the appellant was that the goods could not be cleared except on payment of excise duty and after obtaining permission of the concerned authorities. 7. The Tribunal considered the matter and remanded it back to the adjudicating authority to verify the records and determine whether in fact the original manufacturer/supplier had received back the defective goods from the assessee who in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay perhaps be a technical violation of the notification inasmuch as the goods were taken out of the bonded warehouse without payment of excise duty, but there was no clearance of the goods in the sense that they were put into the market. In any case, even if there is a technical violation of the notification, since there is no revenue loss as at present advised, we do not see any reason to enterta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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