Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 777 - AT - Central ExciseDutiability - H.D.P.E. Bags which were procured duty free - benefit of N/N. 43/2001-CE(NT) dated 26.06.2001 - demand on the ground that appellant had not fulfilled the conditions of notification as appellant could not produce any proof of export by usage of these HDPE bags - Held that: - the appellant had not indicated in the invoices prepared by them for the clearance of soyabean de-oiled cakes that the said soyabean de-oiled cakes were packed in HDPE bags. In the absence of any evidence to show that they had cleared the export consignment of soyabean de-oiled cakes in HDPE bags, we find that there is no case for the appellant. As regards the claim of learned Counsel that the submission of 'H' Form by merchant exporters as a proof of export of the goods cleared, we have no doubt in our mind that 'H' Form is one of the conclusive evidence to indicate that the goods are exported but in the case in hand the 'H' Form does not indicate any connection between the goods cleared for export and the goods exported as also the documents of clearances from the appellant's factory do not indicate that soyabean de-oiled cakes was in fact packed in HDPE bags. The appellant is not able to convince us that the goods cleared by them for export, were packed in HDPE bags which were procured duty free by claiming benefit of N/N. 43/2001-CE (NT) dated 26.06.2001 - appeal dismissed - decided against appellant.
|