2018 (11) TMI 417

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....er Ashok Jindal: The appellant is in appeal against the impugned order wherein duty has been demanded on the ground that the appellant has not directly exported the goods. 2. The facts of the case are that the appellant is 100% EOU and the consignments of natural honey were exported through merchant exporter who received the goods and issued H form of Central Sales Tax Department to the appe....

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....al of record, it appears that the main issue involved in the present appeals is, whether the demand of Central Excise duty against the assessee in respect of goods said to be exported through merchant exporter and EOUs is correct or not, particularly when the respondent- assessee has submitted Form H issued by the State Sales Tax Departments as proof of export. The adjudicating authority in its or....

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....re to be condoned, if exports have really taken place and that the substantive benefit cannot be denied on procedural lapses". 6. In the instant case, as stated above, the deemed export is not in question as has already been mentioned in the order of the adjudicating authority. When it is so, then by following the ratio (supra), we are not inclined to interfere with the impugned order and the s....