2018 (10) TMI 968 – PUNJAB AND HARYANA HIGH COURT – TMI – Whether the execution of a bond or letter of undertaking by the noticee is not the pre requisite condition for export without payment of duty?
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Held that:- It remained conceded on behalf of the revenue that against the judgment of Karnataka High Court in the case of Commissioner of Customs & Service Tax, Bangalore-II vs. Nash Industries [2017 (3) TMI 1277 – KARNATAKA HIGH COURT], no appeal was preferred by the revenue – As the revenue had accepted number of orders passed by the Tribunal granting relief to the assessees under similar circumstances where export of goods was not affected by the assessee himself but was through the merchant exporter or 100% export oriented unit, we do not find any substantial question of law arise in the present appeal.
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Appeal dismissed. – CEA No.15 of 2018 (O&M) Dated:- 24-9-2018 – MR RAJESH BINDAL AND MR AMIT RAWAL, JJ. For The Appellant : Mr. Tajender K. Joshi, Advocate For The Resp
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preferred by the revenue. Even the para from the Karnataka High Court judgment which has been referred to in the order of the Tribunal records that the department had not challenged earlier orders passed granting similar reliefs to the assessees except in one case which is pending from Hon'ble the Supreme Court, however, without any interim stay. Whereas in some cases, Special Leave Petitions were dismissed. The judgment of Karnataka High Court in Nash Industries (supra) as has been referred to in the order is as under:- 5. We may also record that similar question came to be considered by the High Court of Gujarat in the case of M/s Shilpa Copper Wire Industries reported in 2011 (269) ELT 77 (Guj.) and after considering the similar question at paragraph 14, 15 and 16 it was observed thus:- 14. We have heard the learned counsel appearing for the parties and after considering their submissions, we are of the view that the issue raised by the Revenue in the present Tax Appeal is squa
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nd not deemed exports should have been taken into account. It is also important to note that the decision of the Tribunal in the case of Sanghi Textiles Ltd. vs. Commissioner of Customs & Central Excise (Supra) was also challenged by the Revenue before the Apex Court and the Apex Court vide order dated 16.08.2007 dismissed the Revenue's appeal. While dismissing the said appeal, Apex Court has referred to its decision in the case of Ginni International Ltd. (Supra) and reiterated that the Tribunal in its impugned order had held that once Development Commissioner giving permission to the appellant, a 100% EOU, to sell goods in DTA up to a specified value. Revenue cannot go beyond the permission and dispute it holding that for fixing the limit only physical exports and not deemed exports should have been taken into account. 15. In view of the above settled legal position and considering the fact that the issue is settled by the Apex Court by those very judgments on which the Tribu
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nder the provisions of Rule 5 of the Cenvat Credit Rules, 2004. 6. The learned counsel for the respondent has brought to our notice that aforesaid decision of the High Court of Gujarat was carried by the Revenue before the Apex Court in SLP No. 19717/2010 and the Apex Court while dismissing the appeal vide order dated 06.01.2011 observed thus:- In view of the decision of this Court in the case of Virlon Textile Mills Ltd. Vs. Commissioner of Central Excise, Mumbai, reported in 2007 (4) SCC (440) [2007 (211) E.L.T. 353 (S.C.), the special leave petition is dismissed. As the revenue had accepted number of orders passed by the Tribunal granting relief to the assessees under similar circumstances where export of goods was not affected by the assessee himself but was through the merchant exporter or 100% export oriented unit, we do not find any substantial question of law arise in the present appeal. The appeal stands dismissed. – Case laws – Decisions – Judgements – Orders – Tax Manageme
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