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2015 (1) TMI 893 - CGOVT - Central ExciseRebate claim - discrepancies in FOB value mentioned in shipping bill and ARE-1 - Held that:- Applicant department challenged the rebate sanction order of original authority before Commissioner (Appeals) on the ground that there were discrepancies in FOB value mentioned in shipping bill and ARE-1. The applicant contended that this discrepancy is due to typographical error and that they made application for amendment through their CHA, however, the CHA has not given amended copy of shipping bill. The similar plea was taken before Commissioner (Appeals) also. The position remained same even after/at the time of hearing on 11.4.14. Applicant has not submitted any documentary evidence in support of their claim that any such request for amendment of shipping bill is still pending. It is quite clear from the available records that no amendment is carried on the shipping bill even after lapse of six years. Case cannot be kept pending and has to be decided on the basis of available records. - in the absence of any amendment in the shipping bill the value as declared in the shipping bill cannot be changed. As such, Government finds no legal infirmity in the impugned orders and upholds the same - Decided against assessee.
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