2003 (10) TMI 453

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..... nt. [Order]. - Appeal taken up for disposal with the consent of both sides. 2. Adjudicating on a notice issued to the respondent, the Assistant Commissioner dismissed the claim made by it for rebate of excise duty on tractors that it exported on two grounds. These were that there was a discrepancy between the description of the exported goods in the AR 4 application as "Mahindra tractor" .....

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..... ise reproduced in 1995 (75) E.L.T. T69. This clarification while specifying in Paragraph 3 the documents to be filed for claiming the rebate, this paragraph shows that duplicate in sealed cover received from the Customs officer to be an optional document. The absence of the document in sealed cover does not debar the exporter's claim. 4. Appeal, therefore, dismissed.
Case laws, Decisions .....

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