2017 (8) TMI 901

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.... Shri K.P. Muralidharan, AC (AR) for the Respondent ORDER Per Bench The appellant is engaged in the manufacture of leather shoe uppers falling under Heading 6406 1020 and they were exporting the entire upper manufactured. They were not registered with the Central Excise Department. During the period December 2004 to February 2005, the appellant had supplied 70,840 pairs of leather shoe u....

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.... section 11AC of Central Excise Act. On appeal, the Commissioner (Appeals) upheld the same. Hence the appellants are now before the Tribunal. 2.  At the time of hearing, the learned counsel appearing for the appellant Shri M. Karthikeyan submitted that both the appellants as well as M/s. Metro & Metro were manufacturers/ exporters and they were not selling anything domestically.  The ....

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....s had submitted before the authorities below the copies of export documents of M/s. Metro & Metro. They had also furnished affidavit to the effect that all the uppers purchased from the appellants have been used by M/s. Metro & Metro in the manufacture of shoes and the same have been exported. He argued that when substantial condition in the Notification (which is export) is complied, procedural i....

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....lating the duty demand, the appellant was given the benefit of SSI exemption of Rs. One crore on the ground that the goods were cleared for home consumption and not for export. That in the failure to pay duty is apparent from the conduct and therefore the demand made is legal and proper. 3. Heard both sides. 4. Apart from the main contention that the appellants were not aware that they are l....