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 1503 - CESTAT ALLAHABADWhether the manufacturer had removed excisable goods under bond-ARE-1 on 31/03/2005, which were finally exported, after delay, on 10/03/2006 and had filed the evidence of export before the Assessing Authority? Whether issue of SCN dated 30/03/2006, for levy of duty and penalty is just and proper? Held that: - there is no dispute on the fact of export - further, there was no revenue implication, since the goods meant for export have been finally exported. Thus, the situation became revenue neutral and no SCN was required to be issued. As on the date of the issue of SCN, there was no case of duty being unpaid or short paid and/or the export having not taken place. The Adjudicating Authority should have allowed further time to file additional evidence, if required, in the shape of Shipping Bill & Bill of Lading - further the appellant have brought on record, Banking Realization Certificate, with respect to the export of goods under the bond - appeal allowed - decided in favor of appellant.
|