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TMI Blog2017 (5) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... the directions of the Tribunal decided the case on the basis of the statements and the certificates issued by the export houses and those certificates were not being controverted by the Revenue inspite of the opportunities given to them - Held that: - this is the third round of litigation before the Tribunal and the Revenue by filing the present appeal wants to open up the issue once again which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the department. 2. Briefly the facts of the present case are that the appellant had cleared cotton fabrics totally valued at ₹ 1,94,11,288/- without payment of duty classifying the same as hand woven fabrics unprocessed claiming exemption for the period from April 2003 to January 2004. A show-cause notice was issued to the assessee demanding duty of ₹ 19,41,169/- which was confirme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith a direction to grant the benefit of export on the basis of the documents produced by the assessee, which are statements/certificates issued by the export houses. On further appeal by the department before the High Court of Kerala, the Court upheld the Final Order and observed that the officer could verify with the exporters and duty could be demanded if any found correct. Thereafter, on the ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he learned consultant for the assessee. 4. The learned AR submitted that the impugned order passed by the Commissioner (A) upholding the Order-in-Original is not sustainable in law. She further submitted that the original authority has not conducted verification of the documents furnished by the assessee. She further submitted that no justification has been recorded by the adjudicating authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity has confirmed the demand of ₹ 5,02,717/- with interest under Section 11AB of the Central Excise Act and the same has been upheld by the Commissioner (A) by dismissing the appeal of the department. He further submitted that this is the third round of litigation before the Tribunal and the Revenue by filing the present appeal wants to open up the issue once again which has been decided by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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