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TMI Blog2017 (2) TMI 1164X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 30/07/2015, the assessees appeals were allowed and demands were set aside - appeal allowed - decided in favor of appellant. - E/3347/06 - A/85639/17/EB - Dated:- 2-2-2017 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Shri. Anand S Kulkarni, Advocate for appellant Shri. Sanjay Hasija, Supdt. (AR) for respondent ORDER Per Ramesh Nair 1. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Section 4 of the said SEPA 1958. In this case the sugar export quota was apportioned in favour of the Export Agency viz., Indian Sugar and General Industry Export Import Corporation Ltd. 3. Whereas it appears that the said assessee had not exported he quantity of sugar quota allotted to them but had diverted the same for home consumption i.e. sold in India. Therefore, show cause notice was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same issue involved in a bunch of cases. Out of the bunch in the case of maximum number of assessees, the Tribunal has finally decided the matter vide order No.A/2621-2632/15/EB dated 30/07/2015 in the case of Balasaheb Desai SSK Ltd. Others. According to said order, all the appeals were allowed and the demands were set aside. He prays that in view of the Tribunal order on the identical issue, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Department, is not available as it is nowhere referred in the show-cause notice or in the impugned order. In this view of the matter, we hold that the whole proceedings are ab initio void. We also take notice of the earlier rulings of this Tribunal in Shreeram SSK Ltd. Vs. CCE 2008 (226) ELT 534, Mahatma SSK Ltd. Vs. CCE 2008 (226) ELT 151, Tema Shetkari SSK Ltd. Vs. CCE 2004 (117) EKT 159, whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shetkari SSK cited supra , following the same I allow the appeal and set aside the order of the Commissioner (Appeals). 8. From the above order of the Tribunal, we find that the issue in dispute has been settled by the Tribunal's decision in the order dated 30/07/2015 which is squarely applicable in the facts of the present case also. Therefore, following the ratio of the decision of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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