2017 (2) TMI 1164

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....ER Per Ramesh Nair 1. The assessee was selling sugar in the domestic market and also exporting the same through the Indian Sugar and General Industry Export Import Corporation Ltd., New Delhi. The quantum of exports (sugar quota) was decided vide Release Orders of the Government of India, Ministry of Food, Directorate of Sugar, in terms of Section 4 of Sugar Export Promotion Act, 1958. (SEPA 195....

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....re, show cause notice was issued to the noticee, demanding additional duty of excise @ Rs. 45.55 per quintal on the quantity not exported in terms of Section 7 of SEPA 1958 read with Section proviso to Section 11A(1) of the Central Excise Act, 1944, penalty was proposed to be imposed under Section 7 (3) of the said SEPA 1958 read with Rule 13 of the Sugar Export Promotion Rules, 1973 and Rule 9 (2....

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.... identical issue, the present impugned order does not sustain. 6. Shri Sanjay Hasija, learned Superintendent (AR) appearing on behalf of the Revenue reiterates the findings in the impugned order. 7. On careful consideration of the submissions and on perusal of the records and the Tribunal s decision dated 30/07/2015 placed before us by the appellant, we find that the same issue came up before th....

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.... 159, wherein this Tribunal have held as under: 5. I have considered the submission. I find that even though export quota has been fixed by the Central Govt. in respect of the appellant, there is no intimation from the designated authority i.e. export agency under Rule 5 intimating any failure to deliver export quota by the appellants. On the contrary there is a certificate from it stating that ....