TaxTMI 
TaxTMI 
2023 (9) TMI 1089
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.... the appellant. After detailed investigation, the department had issued show cause notice dated 30.12.2011 proposing recovery of duty amounting to Rs. 39,43,754/- on the basis of documents impounded during the visit of the preventive officers on 07.12.2010. The said show cause notice was adjudicated ex-parte on 16.11.2012 vide order no. 136/ADC/12. Being aggrieved by the said order-in-original appellant had fled appeal along with relevant documents before the Commissioner (Appeals). After considering the submission and relevant documents, the learned Commissioner (Appeals) has remanded the matter to adjudicating authority to re-adjudicate the matter on the basis of the documents which are running into 1178 pages. On remand the appellant fur....
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....cate certifying export clearance, quotations and the trading activity. On the basis of which the export clearance and quotation do not involve any clandestine removal hence, the demand on that account is not sustainable. He submits that the chartered accountant certificate was accepted by the adjudicating authority in so far as it relates to trading activity therefore the chartered accountant certificate cannot be doubted. As regard, the export, the demand was confirmed on the ground that the appellant have not followed the procedure. He submits that there is no dispute that the goods have been exported and the appellant have produced the form-H which is admissible as proof of export, therefore, on the export clearance, demand cannot be con....
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....ave been cleared under the aforesaid quotation. Moreover, the appellant have not accepted the detail mentioning the above quotation as clandestine removal. The Revenue did not adduce any other evidence such as transportation of goods, buyer's statement etc., therefore, we are of the view that the demand on the basis of quotation is not sustainable. As regard the demand of excise duty on the goods cleared for export, there is no dispute about the physical export of the goods. The only reason for demand of duty is that the appellant have not followed the procedure. We find that so far as the form-H was submitted by the appellant, it is sufficient compliance as proof of export and on that basis no demand can be raised as held in various judgme....