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TMI Blog2018 (6) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... I ANIL CHOUDHARY, (JUDICIAL) And SHRI ANIL G. SHAKKARWAR, MEMBER(TECHNICAL) Shri A.P.Mathur, (Advocate) for the Appellant (s) Shri Mohd. Altaf, (Asstt.Commr.)(A.R.) for the Revenue Per ANIL G. SHAKKARWAR : Above stated two appeals are arising out of common impugned Order-in-Original No.03/Commr./LKO/2010 dated 20.05.2010 passed by Commissioner of Customs, Lucknow. Therefore, they are taken together for decision. 2. Brief facts of the case are that the appellant were engaged in manufacture of polyester knitted fabrics/knitted readymade garments having manufacturing unit at Ludhiana. The appellant received order for export of boys work trousers to Nepal from Al Batin, Dubai through their authorized representative Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ordered for confiscation of 1.00 lakh pieces of readymade garments having FOB value of ₹ 91,81,848/- under section 113(d) and (i) of Customs Act, 1962. He further imposed penalty of ₹ 5.00 Lakhs on Shri Anil Handa under section 114 of the Customs Act, 1962. Aggrieved by the said orders both appellants are before this Tribunal. 3. Ld.Counsel for the appellants has submitted that the manufacturing unit in respect of the subject goods was within the jurisdiction of Commissioner of Central Excise, Ludhiana. Parallel proceedings were initiated by Commissioner of Central Excise, Ludhiana against the present appellant contending that the subject goods were not exported and therefore the Central Excise duty on the same was recoverab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant cannot be held faulted. Therefore, duty cannot be demanded from the appellant. 6. With these observations, I find that appellant has been able to prove his case of export of the goods to Nepal. Therefore, no duty can be demanded from the appellant and Cenvat Credit cannot be denied. As duty cannot be demanded from the appellant penalties on both the appellants is not impossible. With these terms, impugned order is set aside. Appeals are allowed with consequential relief if any. 4. Further he has submitted that in view of the fact established that the subject goods have been exported, the allegations in the said show cause notice dated 24.10.2008 do not sustain. 5. Heard the ld.AR, who has agreed that the said Final Order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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