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TMI Blog2008 (1) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... from it stating that the appellant has fulfilled its export obligation - appellant submission that once the export agency had issued a certificate stating that they have fulfilled the export obligation, duty cannot be demanded u/s 7, is acceptable - E/2754/2005-Mum. - A/97/2008-WZB/C -II/(SMB), - Dated:- 14-1-2008 - Shri K. K. Agarwal, Member (T) [Order] -1. The appellant in this case is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant the export agency did not require them to deliver any quota but nevertheless issued a certificate stating that the appellant have fulfilled their export obligation and on enquiry by the Departmental officer as to how they have certified that the export obligation has been fulfilled they stated that they are empowered under Section 8 of the Act to themselves sell the sugar delivered to them in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt submits that once the export agency had issued a certificate stating that they have fulfilled the export obligation, which certificate is based on the fact that they have shared the export losses asked by the export agency and the export agency has the power to sell the sugar in the domestic market either itself or allowing other to sell in domestic market, duty cannot be demanded under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the export agency. Attention was also invited to the Order-in-Original No. 26/CEX/2000 dated 25-4-2000 passed by Additional Commissioner in respect of M/s. Terna SSK Ltd. cited supra where in an identical situation the show cause notice was dropped by the Addl. Commissioner. Reference was also invited to the order passed by the same Commissioner (Appeals) vide No. SVS/270/NGP-A/2007 dated 31 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which can be taken to mean that there has been no failure of delivery by the appellants in respect of export quota fixed for them. I also note that the Revenue itself has not challenged the order of the Addl. Commissioner wherein in an identical circumstances, the demand was set aside. As the issue has already been decided by CESTAT in the case of Terna Shetkari SSK cited supra, following the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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