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2022 (10) TMI 692 - AT - Central ExciseExport or not - removal of goods to SEZ without execution of bond - execution of Bond or Letter of Undertaking as required under Rule 19 ibid - non-submission of proof of export in respect of such removal - demand alongwith penalty - HELD THAT:- As per the procedure set out in Notification No.42/2001-CE(NT), the duplicate copies of the relevant ARE-1 should have come to the concerned Range Officer as mentioned in the ARE-1s. The Department could have reconciled/tallied the desired particulars from such duplicate copies supposed to have been sent to them by SEZ Customs. But no action/attempt appears to have been taken in this regard/direction - Once it is seen/proved that the goods have actually been sent/supplied to the SEZ units (equivalent to export), the absence of Bond becomes a ‘technical/procedural infraction without any Revenue Implication whatsoever’. In fact, in respect of other ten (10) ARE-1s, where also the goods were sent without the cover of the Bond, but it was found that the goods had actually reached to SEZ Units, the corresponding demands have been dropped. Similar issues came up for consideration in the cases of CCE Vs. Dashion Ltd., [2016 (2) TMI 183 - GUJARAT HIGH COURT] and CCE Vs. National Engg. Ind. Ltd., [2016 (5) TMI 12 - RAJASTHAN HIGH COURT] and it was decided that substantial benefit cannot be denied because of procedural irregularity. It is deemed appropriate to remand the matter to the ld.Adjudicating Authority to verify the relevant documents and pass a speaking and reasoned denovo order in accordance with law and in view of the principles of natural justice - the Appeal filed by the appellant is allowed by way of remand.
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