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2011 (5) TMI 732 - GOVERNMENT OF INDIA, MINISTRY OF FINANCERevision Application - whether Commissioner (Appeals) has erred in setting aside the order of the adjudicating authority and allowing the rebate claim to the party by observing that the fundamental requirement of duty payment, manufacture and export had been met and remaining allegations were procedural requirements that can be condoned – Held that:- Government further observes that in respect of Shipping Bill pertaining to these two ARE-1s there is no mention of ARE-1s on their Shipping Bills. The mentioning of Shipping Bill No. on the Part B of ARE-1 and No. of the ARE-1 on the appropriate place on shipping bill facilitates the co-relation of goods cleared under a particular ARE-1 with the goods exported under a particular shipping bill. In the absence of Sl. No. of ARE-1 on the corresponding shipping bill, the fact of export of goods cannot be established, rebate claim is not admissible to the applicant for failure to comply with the conditions of Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 and to prove that duty paid goods cleared from factory were exported - Decided against the assessee.
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