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2011 (1) TMI 828 - CGOVT - Central ExciseRebate claim - Export goods through merchant exporter - Government notes, that due to tampring/hiding of the value the Crucial export documents, i.e. shipping bill, commercial Invoice and Bill of lading could not be verified as the same could not be co-related with originally declared/assessed value, thereby leading to not only a question as to whether the exactly same goods (cleared from manufacturer vide impugned ARE-1s) have been exported but also non-verification of the same viz-a-viz marketing prices - The tampering, bidding and any defacement of particulars in Commercial invoice, Shipping Bills & Bill of Lading is not permissible in statutory documents which are essential for claiming the monetary benefit - Such statutory documents having defacements, tampering or erasings cannot be treated as valid documents - Thus, Government is of the considered opinion that the impugned rebate claims as such cannot be held as admissible for being deficient and non-maintainable as per the objections/grounds raised by Respondent Commissioner.
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