1996 (4) TMI 301

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...., Advocate, for the Respondents. [Order per : P.K. Desai, Member (J)]. -  This appeal by the Department is directed against the Order-in-Appeal No. D/2044/BI-498/83, dated 3-11-1983, of the Collector of Central Excise (Appeals) Bombay. 2. A demand for Rs. 42,490.35 was raised against the respondents, as duty not paid in relation to the items falling under Tariff Item 68, and Rs.....

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....f Item 61 items) were exported through various export houses/Merchant manufacturers and as such their clearance for home consumption were below the exemption limit and hence no duty was chargeable. From the documents produced, however, it was revealed that the export was neither by the respondents nor by any one on their behalf and that they had merely removed the goods for home consumption, the p....

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....ferring to the Tribunal decision in International Minelmech P. Ltd. v. Collector of Central Excise - 1983 (14) E.L.T. 2367 (CEGAT), the Ld. SDR has pleaded that there, the clearance of the goods from the factory was specifically for export but the export was effected by third party. He pleads that for attracting the ratio of the said decision, the clearances from the factory ought to be for export....

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.... that the clearances of specified quantity of goods falling both within Tariff Item 61 and 68 were specifically for export, and thus, even by accepting the plea of the respondents, it transpires that the goods cleared by the respondents for home consumption were eventually purchased by such of the parties who were engaged in exporting the goods, and have caused the export of the goods bought from ....