2000 (8) TMI 162

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....ay and appeal has come before us as the appellants in this case were found to be manufacturing from raw leather what has been called as "shoe uppers". A major portion of the entity being manufactured is exported to foreign buyers while the duty demand and penalties in this case have been confirmed on that portion of 'shoe uppers' made as per the designs submitted by a local customer who supplied t....

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....marketability has to have an essential ingredient of stock and sale. They also relied on the case of Mirza Tanners Ltd. v. CCE, - 1999 (114) E.L.T. 1032 (Tribunal) = 2000 (37) RLT 46 (CEGAT) wherein in similar circumstances, the Hon'ble Tribunal had held that the procedural lapse of 'shoe uppers' made on job work out of leather supplied by customer and returned to the customer by not following the....

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....e goods having been exported, there could be no intention to evade in any case. 3.Ld. DR on the other hand, brought to our attention para 10 of the order wherein the appellants had promised to submit the required evidences to establish the factum of export of the goods impugned in the show cause notice. However, it appears from the Commissioner's order that the factum of the goods having been p....

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....r so have been satisfactorily explained to have been used for export shipments; (b)    we find that the facts of this case are covered by the decision of Mirza Tanners Ltd. as reported in 2000 (37) R.L.T. 46 (CEGAT) and we respectfully follow the same. A major portion of the goods have been shown to have been eventually exported. We find that leather tanneries operators were work....