2006 (11) TMI 113

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..... as export obligation have been duly met by assessee - C.E.A. No. 95 of 2006 (O&M), - - - Dated:- 2-11-2006 - Adarsh Kumar Goel and Rajesh Bindal, JJ. [Judgment per]- For the reasons stated in the application for condonation of delay of 22 days in filing the appeal, which is supported by an affidavit of the counsel for the appellant, delay in filing the appeal is condoned. 2. De .....

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..... ion was granted subject to execution of bond for safeguarding duty. The suits manufactured were partly exported after bringing the same to the assessee's factory and the remaining were directly exported from the job worker premises. The department levied duty on the fabrics used in the suits exported from job worker premises on the ground that the assessee was required to bring the same to its own .....

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..... e submission made. The Tribunal has held that export by the assessee was duly cross-checked by the custom authorities and discharge of export obligation by the assessee was thus, beyond doubt. In such a situation, imposition of duty or penalty is not called for. 8. We are of the view that no question of law arises nor the view taken by the tribunal can be held to be erroneous in any manner. .....

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