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TMI Blog2017 (8) TMI 901X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants. But taking into consideration that the goods have been entirely exported, we are of the view that the penalties imposed under section 11AC is unwarranted - demand of duty with interest upheld - appeal allowed - decided partly in favor of appellant. - E/111/2009 - 41549/2017 - Dated:- 9-8-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by invoking extended period on the above said 70,840 pairs of shoe uppers cleared by them after allowing the SSI exemption of Rs. One crore, on the ground that the same were cleared for home consumption and not for export. After due process of law, the original authority confirmed the demand of ₹ 8,87,601/- along with interest after allowing cum-duty benefit and appropriated the amount of & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 43/2001-CE (NT) provides for such clearance without payment of duty, subject to following export procedures. Since both the appellants as well as M/s. Metro Metro were not aware of the procedure prescribed in the above notification and both were not registered with the Central Excise Department, they had not followed the above procedures to comply with the substantial condition of manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exported. That the appellant, when pointed out by the department, has immediately paid the duty under protest even before issuance of the show cause notice. That therefore, the show cause notice issued invoking the extended period is not sustainable. 2. The learned AR Shri K.P. Muralidharan reiterated the findings in the impugned order. He submitted that neither the appellant nor M/s. Metro M ..... X X X X Extracts X X X X X X X X Extracts X X X X
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