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2010 (10) TMI 880 - CGOVT - Central ExciseRevision application - rebate claims denied as original, duplicate and triplicate copy of ARE-1, duplicate copy of invoice were not enclosed with the said claims - Held that:- Government observes that instead of rejecting the rebate claims for non-submissions of the original copies of the ARE-1s purportedly lost by the applicant as per FIR lodged with the Police authorities, the Asstt. Commissioner should have considered collateral evidence to verify whether the duty paid goods have actually been exported or not, Government sets aside the impugned orders and remands the case back to the original adjudicating authority to decide the case afresh after giving proper opportunity to the applicant who may submit all requisite collateral evidences/documents to prove the export of duty paid goods as per provisions of Notification No. 19/2004-C.E. (N.T.), dated 6-9-04 read with Rule 18 of Central Excise Rules, 2002, order-in-appeal and order-in-original are set aside, Revision application is being disposed in above terms.
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