2017 (11) TMI 1780

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....13-RA & 198/116/2013-RA, both dated 26-12-2013, are filed by Commissioner of Central Excise, Meerut-II (now NOIDA) (hereinafter referred to as the applicant), against the orders-in appeal No. MRT-EXCUS-002-APP-124 to 133/2013-14 & No. MRT-EXCUS-002-APP-134 to 135/2013-14, dated 20-9-2013, issued by Commissioner of Central Excise (Appeals), Meerut-II, who has set aside the orders-in-original and al....

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....licant has mainly relied upon Section 8 of the Foreign Exchange Management Act, 1999, read with RBI Notification No. FEMA 23/2000-RB, dated 3-5-2000, as amended vide RBI Notification No. FEMA/176/2008-RB, dated 23-7-2008, which provides for realization of full export value of goods within 12 months from the date of export by each exporter to make out a case that Commissioner (Appeals) has wrongly ....

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....als) as there is no doubt regarding export of duty paid goods by the applicant which is the fundamental requirement under Rule 18 and the Notification No. 19/2004. As regards realization of the value of exported goods, the above two provisions relevant for Central Excise matters do not have any such condition and the mandate for realization of the same is stipulated under above mentioned FEMA and ....