[2025:RJ-JP:45423-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Central/excise Appeal No. 24/2025 M/s Natural Lights Pvt. Ltd., R-3, Tilak Marg, C-Scheme, Jaipur ----Appellant Versus Principal Commissioner, Central Goods And Service Tax And Central Excise, Jaipur, Ncr Building, Statue Circle, C-Scheme, Jaipur Rajasthan 302005 ----Respondent For Appellant(s) : Mr. Aditya Vijay with Mr. N.S. Bhati HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE BALJINDER SINGH SANDHU Order 12/11/2025 1. The appeal preferred by the appellant challenging the order passed by the learned Customs, Excise and Service Tax Appellate Tribunal, New Delhi, (for short ‘the Tribunal’) dated 04.03.2025, assails the findings arrived at by the Tribunal. 2. Learned counsel for the appellant submits that the goods manufactured by the appellant were handed over to a company namely, M/s. Central Electronic Ltd. (M/s. CEL), which ultimately exported the goods and, therefore, the claim of the appellant of treating the goods to have been exported, cannot be said to be wrongful. Learned counsel submits that the appellant had also placed documents to show that the concerned company M/s. CEL exported the goods and the said documents reflecting the same were required to be considered by the Tribunal. 3. We have considered the submissions. [2025:RJ-JP:45423-DB] (2 of 2) [EXCIA-24/2025] 4. It is a case where the appellant has come out with a fact that one M/s. Angelique International Limited, New Delhi, was awarded an export order, which in turn asked M/s. CEL to supply the goods. M/s. CEL further sub-let the order to the appellant, who manufactured and sent the goods for export to the CEL, which in turn allegedly handed it over to M/s. Angelique International Limited, New Delhi, for exporting to Mozambique. 5. We find that the Tribunal after having examined the facts, which had come on record, reached to a conclusion that the appellant had not exported the goods removed under ARE-I, but sold them to M/s. CEL, thus, they were not entitled to claim the exemption of duty. The findings arrived at by the Tribunal are purely the findings of fact based on the documents, which were examined at their level. 6. The appeal, therefore, does not raise any question of law and, accordingly, the same is dismissed. (BALJINDER SINGH SANDHU),J (SANJEEV PRAKASH SHARMA),ACTING CJ N.GANDHI/RAJAT/7