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2012 (4) TMI 498 - AT - Central ExciseDuty demand - Discrepancy in description of goods given in the ARE-1 and the shipping bills - Held that:- examination and export sealing has been done at the factory gate by the jurisdictional Excise authorities and the ARE- 1 gives the description of the goods, which are covered by the export consignments. The ARE-1 number and date are indicated in the corresponding shipping bills under which the goods have been exported. The Customs have not examined the goods but based on the Central Excise examination, they have allowed the goods to be exported. The shipping bills contain the endorsement that the goods exported are covered by the ARE-1 number and date indicated therein. Thus, there is a clear correlation and evidence that the goods covered by the ARE-1s have in fact been exported - Decided in favour of assessee.
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