2016 (11) TMI 1430 - SCH - Central Excise

Jurisdiction - Export of goods - Failure to furnish ARE 1 and proof of export of goods as required under Rule 19 of the Rules - the decision in the case of M/s NVR Forgings Versus Union of India and others 2016 (5) TMI 7 - PUNJAB AND HARYANA HIGH COURT referred where it was held that the order in appeal as well as revisionary order had been passed by the officers of the same rank which is not permissible as per law - Held that - the decision in the above case upheld - present SLP dismissed.