TaxTMI 
TaxTMI 
2015 (7) TMI 1295
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....ssed by the Commissioner of Central Excise, Pune-II. 2. Some appellants have requested for adjournment. In view of the batch matter, as the matter being similar and against a common order, we refuse the request for adjournment and take up all the matters for consideration and disposal. 3. Heard the parties and perused the records. 3.1 Upon reading the show cause notice, we find that the Central Excise authorities have initiated action against the appellants - sugar manufacturers, on the basis of inspection done by the Excise Officers, to the effect that they compared the export quota fixed to the Mills by the 'Indian Sugar and General Industry Export Import Corporation Ltd.' (hereinafter referred to as 'Sugar Export ....
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....port Promotion Rules, 1973. The Learned Counsel also points out to the Notification No. GSR 935(E), dated 7-12-1990 by which the Central Government had appointed and authorized the 'Indian Sugar & General Industry Export Import Corporation Ltd.' as the 'Export Agency' for the purpose of export of sugar. Further, the Learned Counsel has taken us through Rule 5 of the Sugar Export Promotion Rules, 1973, which reads as follows :- "5. Failure to deliver export quota by the factory. - If any owner fails to deliver the export quota of the factory or if the quantity supplied or delivered falls short of the export quota fixed, the export agency shall inform the Central Government or the authorized person of such cases, within 45 days of the....
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....Corporation Ltd., which is annexed at page 92-97, wherein the Export Corporation have in exercise to their powers under Section 3 of the Sugar Export Promotion Act, certified that the sugar manufacturers-appellants have fulfilled their export quota obligation as directed by the Corporation with respect to the particular export quota orders as listed therein. These certificates pertain to the appellant M/s. Balasaheb Desai SSK Ltd. and others. The Learned Counsel further states that similar certificates are available in all the appeals. Accordingly, it is argued that on this count also, in view of discharge of export certificate, the action of the Central Excise Department is bad and impugned order is fit to be set aside. 5. Learned ....