EURO COTSPIN LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) In this Appeal filed by M/s. Euro Cotspin Ltd., the issue involved is whether the benefit of Notification No. 82/92 -CE dated 27.8.92 can be disallowed for non -production of end -use Certificate.

(2.) When the matter was called, no -one was present on behalf of the Appellants nor there was any request for adjournment. As the issue involved is in very narrow compass, we heard Shri V. Valte, learned Senior Departmental Representative and perused the records.

(3.) Learned Senior Departmental Representative submitted that the Appellants, a 100% Export Oriented Undertaking, manufacture and export blended yarn; that they had cleared the impugned goods against quantity based advance licence, advance release order issued by the Licensing Authority in terms of Para 7.15 or 7.17 of the EXIM Policy availing the benefit of Notification No. 82/92 -CE; that the Additional Commissioner, under Order -in -Original No. 10/2000 dated 4.4.2000, demanded the duty from the Appellants on the ground that the condition of the notification is that the goods are cleared for manufacturing the goods for export and end -use Certificate to show that the goods have been used for manufacturing goods for export has not been produced by the Appellants; that the Commissioner (Appeals) also under the impugned order has upheld the Order -in -original holding that the onus lies on the Appellants to show that the goods cleared by them without payment of duty had actually been used in the manufacture of goods for export. The learned Senior Departmental Representative emphasized that when the goods are cleared availing the benefit of exemption Notification, the conditions specified therein are to be satisfied; that in this case, the Appellants are required to show that the goods cleared by them have been used for manufacturing the goods for export; that as they have not shown such, the duty is payable by them.