https://www.taxtmi.com/caselaws?id=4352 Excise duty on alleged shortfall in sugar export quota could not be sustained where the designated export agency had certified that the export obligation was fulfilled and had not intimated any default to Central Excise authorities. The statutory scheme placed responsibility for allocation, delivery and default intimation on the export agency; Section 7 of the Sugar Export Promotion Act, 1958 contemplated duty only on a shortfall against the fixed quota, and Rule 5 of the Sugar Export Promotion Rules, 1973 required notice of failure to deliver. In the absence of such intimation, duty could not be demanded merely on the revenue's view that no physical export had occurred. en-us Mon, 14 Jan 2008 00:00:00 +0530 Sat, 28 Jun 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4352 Excise duty on alleged shortfall in sugar export quota could not be sustained where the designated export agency had certified that the export obligation was fulfilled and had not intimated any default to Central Excise authorities. The statutory scheme placed responsibility for allocation, delivery and default intimation on the export agency; Section 7 of the Sugar Export Promotion Act, 1958 contemplated duty only on a shortfall against the fixed quota, and Rule 5 of the Sugar Export Promotion Rules, 1973 required notice of failure to deliver. In the absence of such intimation, duty could not be demanded merely on the revenue's view that no physical export had occurred. Case-Laws Customs Mon, 14 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4352