2016 (1) TMI 766

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..... v For the Respondent : Shri M R Sharma, DR ORDER Per Ashok Jindal The appellants are in appeals against the impugned order demanding duty and denying Cenvat Credit along with interest and imposing penalty on both the appellants. 2. The facts of the case are that M/s. Neelam Steels is a manufacturer of readymade garments. On specific information that appellant has shown fraudulent export of go .....

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..... e the Adjudicating authority and the adjudicating authority after examining all the documents has accepted the proof of export of the appellant with regard to invoice no, 102 and 105. He further submits that as with regard to invoice no 99, 100 and 101 the appellant has produced all the documents i.e. the shipping bill, permission of export and BRCs. Therefore, the allegation against the appellant .....

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..... ion. As these facts are not in dispute, the only fact disputed by the Revenue is that the appellant has not complied with Condition 2(IV) of the notification no. 45/2001-CE(NT) dated 26.06.2001 to say that the goods after exit is allowed to be produced before the Nepalese Customs officers at the corresponding border check post along with original copy of the invoices. Thereafter, Nepalese customs .....

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..... ort the said goods to Nepal and thereafter shipping bills were filed and goods were presented before the Land custom station in India and the said goods were allowed to be exported to Nepal. Thereafter, appellant has received the payment. BRCs to that effect have also been produced by the appellant. These facts are not in dispute. The only dispute by the Revenue is that the appellant has not fulfi .....

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..... is case of export of the goods to Nepal. Therefore, no duty can be demanded from the appellant and Cenvat Credit cannot be denied. As duty cannot be demanded from the appellant penalties on both the appellants is not imposable. With these terms, impugned order is set aside. Appeals are allowed with consequential relief if any. ( Dictated and pronounced in the open court )
Case laws, Decisions .....

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