9911796707
TMI Blog2019 (12) TMI 1494X X X X Extracts X X X X X X X X Extracts X X X X ..... dhyay, A. R. for the Respondent(s) ORDER The appellants are manufacturers of TAM SHOT 80AF, Tam Cem, Microsilica, Tam Cem PP-SF, Tam Cem 531, Tam Crete MRO (W) falling under Chapter sub-heading no. 3824 of Central Excise Tariff Act, 1985. They had exported the goods to Dagachhu Hydro Power Project in Bhutan in terms of conditions and safeguards as specified in notification no. 45/2001-CE (NT), d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st under different Bonds with securities, which were cancelled and released respectively on finalization of assessments based on proof of exports and remittances received thereto yet, aforementioned two notices for demand of CE duties though covered under a single Bond No. 06/General Bond (Security/HWD-I/22.04.2014 were confirmed, as mentioned supra. Incidentally, both cases of exports were made u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal. He pleaded that the appellant, being sub-contractor of M/s. Hindustan Construction Company, Principal Contractor, had exported number of consignments to the said project under different Bonds with securities in the past. The department had also finalized all those assessments keeping in view the fulfillment of the conditions and safeguards of the Notification No. 45/2001-CE (NT), dated 26 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed releasing securities attached to the said Bonds. Hence, any other action contrary to the finalization of past assessments was not correct. 3. Shri S. S. Chattopadhyay, Ld. A. R. for the respondent, had , however, reiterated the stand of the department and also stated that the issue pertained to infringement of conditions of notification. 4. I have considered the submissions from both the side ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fferent from that or the said past exports. Once exports were admittedly made and received by the project authority, there cannot be any demand of Central Excise duties. The duty on the goods can be demanded only if the goods have not been exported out of India within the stipulated period but, there is no such allegation in the demand notices. In view of this, demand notices are not sustainable. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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