2017 (11) TMI 975

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....(T) Shri R.K. Mishra, Advocate, for the Appellant. None, for the Respondent. ORDER [Order per : Justice (Dr.) Satish Chandra, President]. - The present appeals are filed by the Department against the Order-in-Appeal No. 203-204/CE/DLH/2013, dated 13-12-2013 passed by the Commissioner (Appeals), Central Excise, Delhi-I. The disputed period is from 2009-10 and 2010-11. 2. Brief f....

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....the department has demanded the duty of Rs. 11,75,133/- along with penalties and interest on the respondent-assessees. But, by the impugned order, the Commissioner (Appeals) has dropped the demands on the respondents-assessee. Being aggrieved, the department has filed the present appeals. 3. With this background, we heard Sh. R.K. Mishra, ld. AR for the Revenue. None appeared on behalf of ....

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.... case of Vadapalani Press v. CCE, Chennai - 2007 (217) E.L.T. 248 (Tri. Chennai). When the export of the goods is not in question, then there is no justification to demand the Central Excise duty on the goods which have been deemed to be exported. 5. It may be mentioned that Hon'ble High Court of Madras in the case of Ford India Pvt. Ltd. v Assistant Commissioner of Central Excise, Chennai....