2019 (12) TMI 1494

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....n in terms of conditions and safeguards as specified in notification no. 45/2001-CE (NT), dated 26.06.2001 read with Rule 19 of the Central Excise Rules, 2002. In this regard, the department had confirmed demand of duty forgone, as mentioned in the following demand notices, on the ground that the remittance for the goods exported could not be shown to have received from Asian Development Bank in freely convertible currency in Indian rupee.   Demand issued U/S 11A Of Central Excise Act, 1944 Order-in-Original No. & Date Order-in-Appeal No. & Date 01. V(3)21/CE/Adjn/HWH-IV/2015/1397 dt. 29.04.2015 06/ASC/CE/HWHIV/2015-16 dt.17.12.2015 315/HWH/CE/2017-18 dt.27.11.2017 02. V(3)21/CE/Adjn/HWH-IV/2015/1697 Dt....

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....d exported number of consignments to the said project under different Bonds with securities in the past. The department had also finalized all those assessments keeping in view the fulfillment of the conditions and safeguards of the Notification No. 45/2001-CE (NT), dated 26.06.2001, except the instant issue. However, I find that in all the cases including the instant one, certificates were issued by the Banks in prescribed forms, as annexed to the said notification, declaring receipt of payments from Asian Development Bank through authorized channel. Further, confirming demand of Central Excise duties under Section 11A of Central Excise Act, 1944, despite exports were admittedly being made to the said project, was not correct. He had also ....