9911796707
TMI Blog2002 (10) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... . Joglekar, Member (T)]. - These four applications relate to four appeals filed by the same appellants. Although the Commissioner has passed four separate orders the issue and the appellants are also the same. 2. In the impugned order duties have been confirmed and penalties imposed as indicated below : Appeal Nos. Duty (Rs.) Penalty (Rs.) E/1211/2002-Mum 51,62,881/- 1,00,000/- E/1215/2002 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion given by the Development Commissioner in terms of Para 9.10(b) of the Exim Policy, 1997-2002. The sales were made against payment in foreign exchange. The show cause notices alleging short-levy do not give reasons therefor. The reasoning, however, is given by the Commissioner in his order. The Commissioner refers to the relevant notification, namely, 2/95-C.E., dated 4-1-1995 and also the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fulfilment of the export performance. The Tribunal in their judgment in the case of Virlon Textile Mills v. CCE, Mumbai-III, 2002 (139) E.L.T. 371 has held that such supplies are to be counted as exports and duty cannot be demanded thereupon. 8. Before the Commissioner the plea was made that where the clearances were made in terms of Para 9.10(b) the duty of excise were not attracted. The Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isions of the Policy the goods so cleared were deemed to be cleared in the DTA and not as exported under the deeming clause. In other words the issue before him was not whether the benefit of Notification No. 2/95-C.E. was available or not. The issue before him was whether in the given situation the goods attracted levy or not. Unfortunately he did not give his mind on the main issue. 10. We find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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