CCT, Guntur GST Versus Andhra Pradesh Granites Midwest Pvt. Ltd.
Central Excise
2018 (5) TMI 863 – CESTAT HYDERABAD – TMI
CESTAT HYDERABAD – AT
Dated:- 17-4-2018
Appeal No: E/30085/2018 – A/30505/2018
Central Excise
Mr. M.V. Ravindran, Member(Judicial)
Shri Guna Ranjan, Superintendent/AR for the Appellant.
None for the Respondent.
[Order per: Mr. M.V. Ravindran]
1. This appeal is directed against Order-in-Appeal No. VIZ-EXCUS- 003-APP-050-17-18, dated 29.09.2017 and filed by Revenue. Notices were open both appellant and respondent along with appeal memorandum.
2. On perusal of records, it transpires that the issue lies in narrow compass, accordingly the appeal is taken up for disposal even in the absence of any
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cleared for exports through the third party has to be considered as exports and has to be included for computing total turnover of exports.
4. Ld. DR submits that the findings of the first appellate authority are not correct; that the exports made during the quarter shall be the goods exported by the Respondent and submits that the first appellate authority has recorded that the respondent did not produce the bank realisation certificate of the exports. It is his submission that the matter may be remanded to the lower authorities.
5. On due consideration of the submissions made, I find there is no dispute as to the fact that respondent cleared the goods manufactured by them for export through third party. The findings of the first appell
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(Tri.-Bang.)
(b) CCE&Cus, Nashik Vs Sipra Engineers Pvt Ltd 2007(217) elt 239 (Tri.- Mumbai)
(c) Meghdoot Pistons Pvt Ltd Vs. CCE Kanpur 2011(263) ELT 610 (Tri.- Del.)
I perused the aforesaid case laws and observed that the above case laws relied upon by the appellants are strongly in support of their contention and are applicable to the present facts of the case.
5.4 Further, it is stated in the impugned order that as the assessee has failed to submit proof of receipt of foreign exchange in respect of third party exports, the value of third party exports have not been considered for computing export turnover. I opine that the plea of the appellant to consider value of such exports for computation of export turnover is to be all
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