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TMI Blog2018 (3) TMI 1238X X X X Extracts X X X X X X X X Extracts X X X X ..... t case, the respondent has paid the duty as per section 4A and that was accepted by the Commissioner without any objection - Identical issue which has came up before the Tribunal in the case of CCE, Chandigarh vs. Tej Ram Dharam Paul [2013 (8) TMI 607 - CESTAT NEW DELHI], where the Tribunal observed that when duty is paid, there is no ground to interfere in the impugned order - appeal dismissed - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cking machines, 10 such pouches are manually put in poly pouches which are purchased in pre formed state having a zipper on the top. The poly pouches are printed with the brand name and other necessary details. Respondent cleared filter khaini in manually packed pouches for export under Bond without payment of duty during the period under consideration. Later, the appellant has started ale of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the instant case, the respondent has paid the duty correctly as declared in ER-1 return and the same was accepted by the department. The respondents were clearing the goods for export without payment of duty under the Bond and sent information also to the department in ER-I. As per the Show cause notice, no case for suppression of facts was made out by the respondent. 6. In the instant case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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