TMI Blog2014 (12) TMI 818X X X X Extracts X X X X X X X X Extracts X X X X ..... ight of above, Government proceeds to examine the aspect of proof of export on the basis of collateral evidences available on records or submitted by the applicants. There is cross reference of impugned ARE-1 No.59/07-08 dated 8th May 2007 in impugned shipping bill No.5235228 dated 8.5.2007 and vice-versa. Further, the quantity/weight, description of AREs-1 tallies with quantity/weight and description mentioned in the export invoice/shipping bill. There is endorsement on ARE-1 of custom officer to the effect that the goods covered vide impugned shipping bill have actually been exported On the basis of collateral evidences, the correlation stands established between export documents and excise documents and hence, export of duty paid good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stent with the orders of the hon'ble Joint Secretary in the case of Garg Tax-O-Fab Private Limited-2011 (271) ELT 449 (GOI.) 3.2 It is submitted that once the applicant produced the p a copy of the ARE-1,the authorities below ought not to have rejected the same as inadmissible but ought to have verified with the Range Records and ascertained the correctness thereof. It is submitted that without verifying the correctness of the photo copy of the documents produced by the applicant, the authorities below committed serious error of law in holding that the applicant is not eligible for availing the rebate as the original and duplicate copy of ARE-1 is not submitted and also the duty payment confirmation is not furnished. 4. Personal h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the aspect of proof of export on the basis of collateral evidences available on records or submitted by the applicants. 7.1 On perusal of documents submitted by the applicant,Government finds that there is cross reference of impugned ARE-1 No.59/07-08 dated 8th May 2007 in impugned shipping bill No.5235228 dated 8.5.2007 and vice-versa. Further, the quantity/weight, description of AREs-1 tallies with quantity/weight and description mentioned in the export invoice/shipping bill. There is endorsement on ARE-1 of custom officer to the effect that the goods covered vide impugned shipping bill have actually been exported On the basis of collateral evidences, the correlation stands established between export documents and excise documents and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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