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2014 (1) TMI 1211 - HC - Central ExcisePeriod of limitation for filing export proof under Rule 19 - Applicant had cleared the goods for export viz. Chlorinated Paraffin wax vide ARE-1 under letter of undertaking (LUT) under Rule 19 of Central Excise Rules, 2002 – Held that:- There is no time limit provided either in Rule 19 of the Central Excise Rules, 2002 or in the Notification dated 26-6-2001 referred to by the revisional authority in the impugned order. Such Notification, which is issued in exercise of powers under Rule 19 of the Central Excise Rules, 2002 lays down the procedure and condition on which the goods can be so removed. Condition No. (ii) in para-1 of the Notification requires the manufacturer to export such goods within six months from the date of which they were cleared for export from the factory of the production or the warehouse, etc. This condition does not provide for filing of original documents within any time limit. This is not to mean that no time limit is fixed would permit a party to produce such documents at any time howsoever late. In the present case, such documents were seized by the Customs Authority. Therefore, the petitioners could not produce the same before the adjudicating authority and the higher authority, till the documents were released in June-2012 as noted above. Therefore, no fault can be attached on the petitioners. Before the Appellate as well as Revisional Authorities also the petitioners had taken a stand that such documents are in the custody of the Customs Officer and therefore, could be produced - The proceedings are placed back before the adjudicating authority - Decided in favour of assessee.
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