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2015 (1) TMI 853 - CESTAT BANGALOREDemand of central excise duty - non-submission of proof of export before the jurisdictional Central Excise Authorities - Held that:- It is an admitted fact that the appellant failed to produce the proof of export before the adjudicating authority in support of claiming the Central Excise duty exemption. It is the statutory requirement and the Central Excise statute clearly stipulates that the burden of proof of exportation of goods entirely rests with the assessee who claims such duty exemption. However due to unavoidable circumstances, which were explained in the grounds of appeal, the appellant could not produce the documents evidencing the fact that the goods have actually been exported. Considering such genuine problem, the matter was remanded by this Tribunal for verification of photocopies of Customs endorsed ARE1s available with the appellant. Original authority has not put any efforts to locate the original export documents available either in the Customs House or in the jurisdictional Central Excise office to ascertain the fact regarding actual exportation of goods, even though specific request was made by the appellant before conclusion of the adjudication proceedings. Therefore, in the interest of justice, proper verification of records available in the jurisdictional Customs House/Central Excise office, with the photocopies of export documents submitted by the appellant is required to be done for ascertaining the factual position regarding exportation of goods. It is made clear that the appellant is also duty bound to produce such substantial evidences in support of the claim of exportation of goods which he failed to produce before the adjudication proceedings, though the responsibility has been entirely cast on appellant for the purpose. Hence, I am of the opinion that the appellant should obtain the bank realization certificate in proof of receipt of the sale proceeds and produce the same before the original authority to prove that the goods have actually been exported. In view of the above observations, the impugned order is set aside and the matter is remanded to the original adjudicating authority with a request for verifying the records available in the Custom House/Central Excise office and also the documents to be furnished by the appellant and thereafter for passing a reasoned and speaking order in accordance with law. The appellant should obtain the bank realization certificate in proof of receipt of the sale proceeds and produce the same before the original authority to prove that the goods have actually been exported. In view of the above observations, the impugned order is set aside and the matter is remanded to the original adjudicating authority with a request for verifying the records available in the Custom House/Central Excise office and also the documents to be furnished by the appellant and thereafter for passing a reasoned and speaking order in accordance with law. - Decided partly in favour of assessee.
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