2008 (1) TMI 176

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.... of sugar and were allotted export quota for export of sugar by the Director of Sugar, Ministry of Food, Govt. of India as per apportionment order received from time to time as per the provisions of Sugar Export Promotion Act, 1958. Once the quota is fixed by the Central Government in respect of particular factory, they are required to deliver the same to the sugar export agency nominated by the G....

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....rs to sell the export quota sugar in the market and that the appellant had already paid the due export loss to them and therefore they were issued a certificate dated 7-1-1993 mentioning therein that the export obligation of the appellant was fulfilled for the period 1990-91, 1991-92 and 1992-93 and that on issue of this certificate the appellant became free to sell the export quota sugar in domes....

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....sion of the Tribunal in the case of Terna Shetkari SSK reported in 2004 (177) E.L.T. 159 wherein it was held that failure in export of sugar against allotted export quota cannot be questioned by Central Excise authorities without a corresponding advice from a designated authority under the said Act. He also invited attention to Rule 5 of the Sugar Export Promotion Rules, 1973 under which the expor....

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....ircumstances in respect of sugar not delivered as per the export quota fixed, the Commissioner (Appeals) following CESTAT decision (cited supra) hi the case of Terna Shetkari SSK has set aside the order of the lower authority and dropped the demand. The order of Addl. Commissioner to their knowledge has not so far been challenged. 3. Heard both sides. 4. I have considered the submission. I f....