2003 (4) TMI 303

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....he Respondent. [Order per : V.K. Agrawal, Member (T)]. - In this Appeal filed by M/s. Euro Cotspin Ltd., the issue involved is whether the benefit of Notification No. 82/92-C.E. dated 27-8-92 can be disallowed for non-production of end-use Certificate. 2. When the matter was called, no-one was present on behalf of the Appellants nor there was any request for adjournment. As the issue....

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....how that the goods have been used for manufacturing goods for export has not been produced by the Appellants; that the Commissioner (Appeals) also under the impugned order has upheld the order-in-original holding that the onus lies on the Appellants to show that the goods cleared by them without payment of duty had actually been used in the manufacture of goods for export. The learned Senior Depar....

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.... as amended provides exemption from the whole of the duty of excise leviable on the goods manufactured in a 100% Export Oriented Undertaking and cleared to a person holding a duty free import licence against the advance release order issued by the Licensing Authority in terms of Paragraph 7.15 or 7.17 of the Export and Import Policy or a back to back Inland letter of credit issued by a Bank in ter....

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....ence of any such condition specified in the Notification, we are of the view that the Appellants cannot be held liable for payment of duty. They were eligible to clear the goods without payment of duty to a person holding a duty free import licence against an advance release order issued by the Licensing Authority. Once they have issued the goods against the advance release order, no duty liabilit....