2009 (9) TMI 872

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....ultant and K. Shivashanmugam, Advocate, for the Respondent. ORDER The brief facts of the case are that M/s. Sulochana Cotton Spinning Mills Ltd., who are registered under Central Excise Department and engaged in the manufacture of cotton yarn, cotton viscose blended yarn etc., were removing excisable goods for the purpose of export without payment of duty either in their own name or in the n....

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....ng with interest and also proposing penal action against both M/s. Sulochana Cotton Spinning Mills Ltd., as well as M/s. Preethi Tex. The notice was adjudicated by confirmation of demand and imposition of penalty on both. The assessee as well as the merchant exporter filed appeals before the Commissioner (Appeals) who set aside the demand and penalty. Hence these appeals by the Revenue. 2. I ha....

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....re the lower appellate authority, he held that the proof of export had been accepted by the jurisdictional Central Excise authorities but on the other hand, reliance has been placed on the letter of the Director General of Vigilance, Calcutta which was not supplied/furnished to the merchant exporter or manufacturer. The argument raised before me is that dehors the letter of DGV, Calcutta, AR-4 pro....