2018 (6) TMI 343

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....he case are that the appellant were engaged in manufacture of polyester knitted fabrics/knitted readymade garments having manufacturing unit at Ludhiana. The appellant received order for export of boys work trousers to Nepal from Al Batin, Dubai through their authorized representative Shri Bhushan Ghai. The appellants were issued with a show cause notice dated 24.10.2008 wherein there were allegations that the appellant did not export 1.00 Lakh pieces of readymade garments having FOB value of Rs. 91,81,848/- since the appellant could not produce the documents as required by Notification No.45/2001-CE(NT) dated 26.06.2001 and therefore there was no proof of export of said garments. There was allegation that because of the failure of the appe....

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....ction of Commissioner of Central Excise, Ludhiana. Parallel proceedings were initiated by Commissioner of Central Excise, Ludhiana against the present appellant contending that the subject goods were not exported and therefore the Central Excise duty on the same was recoverable and also that since the goods were not exported, Cenvat credit availed by the appellant was also recoverable. The said proceedings culminated into passing of Final Order No.53404-53405/2015-EX(SM) dated 26.10.2015 passed by Single Member Bench of this Tribunal wherein it was held as under. The findings in para 7 and subsequent para are reproduced below :- "7. In this case, I find that the appellant has manufactured the goods, issued invoices to export the said goods....