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TMI Blog2016 (9) TMI 836X X X X Extracts X X X X X X X X Extracts X X X X ..... rtificates issued by them to the appellant that the appellant has fulfilled their obligation of export of sugar against the quota allotted to them. Such documents/certificates are not contested by the Revenue. One of the certificates is dated 20th September 1996 annexed at page No.62 of the appeal memoranda specifically states that the appellant has fulfilled the export quota obligation as direc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds with interest and penalty needs to be set aside. - Decided in favour of appellant - E/469/05-Mum - A/89399/16/EB - Dated:- 18-8-2016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. C.J. Mathew, Member (Technical) None for appellant Shri N.N. Prabhudesai, Superintendent (AR), for respondent ORDER This appeal is directed against order-in-appeal No. BPS(370)154/2004 dated 14. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the export agency shall take all measures to export sugar delivered to it. Interpreting these provisions, the lower authorities have held that the appellant has not delivered the sugar to export agency, hence liable to discharge the duty liability. 5. The learned departmental representative would rely upon the statements of objections and reasons of the Sugar Export Promotion Act, 1958 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by the Revenue. One of the certificates is dated 20th September 1996 annexed at page No.62 of the appeal memoranda specifically states that the appellant has fulfilled the export quota obligation as directed by the said Corporation. We are at a loss to understand how the adjudicating authority as well as the first appellate authority came to a conclusion that the appellant has not delivered ..... X X X X Extracts X X X X X X X X Extracts X X X X
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