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TMI Blog2013 (6) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... s are that the Assistant Commissioner had confirmed the demand of Rs. 51,299/- along with interest and imposed a penalty of Rs. 2,000/- on the ground that the Manufacturer and the merchant exporters in the instant case did not follow the procedure prescribed under Rule 19 of the Central Excise Rules, 2002 and Notification No. 42/2001, dated 26-6-2001 as amended in as much as neither proper ARE-1 was submitted nor other export documents could co-relate the description of export goods which were covered under obtained/operated CT-I No. 05/06-07 and CT-I No. 06/05-06. 3. Being aggrieved by the said Order-in-Original Applicant filed appeal before Commissioner (Appeal) who rejected the same. 4. Being aggrieved by the impugned order-in-appeal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will discourage and exporters who are earning valuable foreign exchange for the country. The case laws relied upon :- (i) CCE v. Kanwal Engineers - 1996 (87) E.L.T. 141 (Tri.) (ii) M/s. Model Buckets & Attachments (P) Ltd. v. CCE - 2007 (217) E.L.T. 264 (Tri.) 5. Personal hearing was scheduled in this case on 7-12-2010, 2-2-2011 and 10-5-2011. Shri Ravindra K. Das, Deputy Commissioner attended the hearing on 7-12-2010 on behalf of the Respondent who stated that Order-in-Appeal is legal & proper and may be upheld but no body appeared from applicant side but vide letter dated 31-1-2011 reiterated the submissions/judgment mentioned in the grounds of revision application. 6. Government has considered the relevant case records including writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) in token of having done such examination. The original and duplicate copies of ARE-1 application are for presenting before customs. The triplicate copy of ARE-I application will be sent to the office with whom rebate claim is to be filed. There is nothing on record that exporter applicant has either followed the procedure for sealing of goods and examination of goods at place of dispatch either by Central Excise officer or by self-sealing. In the absence of main document ARE-1 and without following the procedure described above, it cannot be established that goods cleared from factory on payment of duty were actually exported. Since the identity of goods cleared from factory with those exported cannot be established, the duty paid nature ..... X X X X Extracts X X X X X X X X Extracts X X X X
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