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2013 (3) TMI 549 - HC - Central ExciseWithdrawal of acceptance of export - Exporting without payment of duty under Rule 19 of the Rules - Duty U/s 11A - Interest U/s 11AB - Mismatch between description of the commodities laid for export, as referred to in the AREs, and those mentioned in the other documents - Held that:- the petitioner cannot/could not have claimed the benefit of Rule 19 for such goods not having been manufactured by it. Such exemption of excise duty would not only be opposed to the letter and spirit of this provision of the Rules, but would also result in its undue enrichment at the cost of public revenue. Actual export of the consignments of the goods not manufactured by the petitioner per se would not entitle it to the benefit of Rule 19. The identification of the goods, thus, claimed to have been exported is of definitive significance and can by no means be compromised with, notwithstanding the fact that initially, the acceptance of the proof of export had been issued by the authorities and the same had been cleared for export after examination of the same at the place of export as required by CBEC guidelines to ascertain the identity and the quantity thereof. The view taken by the Revenue, having regard to the entire gamut of the facts involved, does not appear to be wholly implausible and absurd so as to be discarded as preposterous. Thus its plea of similar antecedents of the petitioner also cannot be lightly ignored. The relief claimed by the petitioner is statutory in nature and would be logically available to it on strict compliance of the prescriptions in connection therewith. The mere contingency that at some earlier point of time, the acceptance of the proof of export had been issued by the concerned excise authorities, would not entitle it to the benefit of Rule 19, in the singular facts and circumstances of the case. No final decision, as yet, has been taken by the excise authorities on the reply/explanation filed by it to the show cause notice(s). - the respondents would take an appropriate decision in accordance with law in the said proceedings without being influenced by the above observation after affording due opportunity of participation to the petitioner.
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