2012 (4) TMI 498

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..... AR), for the Respondent. [Order]. -  The appeal and stay application are directed against order-in-appeal No. SB/54/M-IV/10 dated 13-7-2010 passed by the Commissioner of Central Excise (Appeals), Mumbai-I. 2. The appellants, M/s. Mahindra & Mahindra Ltd., are the manufacturer of motor vehicles, tractors and parts thereof. They exported certain automobile parts under 12 shipping bills. .....

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..... e me. 3. Shri S.S. Chari, Dy. General Manager (Excise) of the appellant-firm, appeared before me. He submitted that there is a co-relation available between the various export documents, namely, the shipping bill and the documents for clearance from the factory, namely ARE-1. In every shipping bill, the ARE-1 number and date under which the goods are cleared for export is clearly mentioned a .....

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..... ion and export sealing has been done at the factory gate by the jurisdictional Excise authorities and the ARE- 1 gives the description of the goods, which are covered by the export consignments. The ARE-1 number and date are indicated in the corresponding shipping bills under which the goods have been exported. The Customs have not examined the goods but based on the Central Excise examination, th .....

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