TMI Blog1998 (12) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... -1995. The appellants did not submit proof of export within the stipulated period as required vide CBEC Circular dated 26-12-1994. 1.3 Therefore, the demand-cum-show cause notice dated 28-5-1995 was issued to the appellants. Pursuant to the above order dated 26-7-1996 passed by the Commissioner of Central Excise, Agra, a demand of Rs. 1,38,825.00 under Rule 14A of the said Rules was confirmed. The Assistant Commissioner also imposed a penalty of Rs. 2,000/- under Rule 14. Thereafter, the appellants herein filed appeal before the Commissioner (Appeals). Following three points have been pointed out in the impugned order as grounds for rejecting the appeal of the appellants herein :- (i) Form `H was not submitted to the concerned Superint ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (Appeals) did not confirm the demand of Rs. 5,325/- in respect of goods cleared by AR-4 No. 2/95-96 but confirmed the demand of Rs. 1,33,500/- in respect of goods cleared by AR-4 No. 1/95-96. He also confirmed the imposition of penalty Rs. 2,000/-. 2.1 Learned Advocate, Shri R. Jain for the appellants urges that Form `H has been accepted as a proof of export in terms of Trade Notice No. 112/90, dated 25-7-1990. In this context, relevant para 4.9(ii) of the Trade Notice is reproduced below :- (ii) In respect of export made through merchant exporters, it has been decided to accept document prescribed by the Sales Tax Department as the proof of export. Sales made by the manufacturer of goods to the merchant- exporters which ultimatel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are satisfied regarding proof of export, as mentioned in the relevant extracts of the Trade Notice. Drawing my attention to the various Bills of Entry, Bill of Lading date and number, invoice number, etc. he points out that the `H Form gives clear indication that the relevant goods have been exported. Drawing my attention later to shipping bill, available at page 29 of the paper Book, he draws particularly my attention to the endorsement by Superintendent (Customs) CFS, Ludhiana which indicates that the goods were sent from Phugwara to Bombay. Relying on all these pieces of evidence, learned Advocate submits that a clear proof has been given that the goods have been exported and therefore, he prays for allowing the appeal. 3.1 Opposing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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