9911796707
TMI Blog2015 (1) TMI 853X X X X Extracts X X X X X X X X Extracts X X X X ..... e lead creditor M/s IFCI sold the land and buildings by way of auction; hence in the absence of staff/employees, only the Managing Director was looking after the affairs of the company who was 82 years old and underwent brain surgery during the material time. The appellant has produced a medical certificate issued by Neurosurgeon wherein the Managing Director has been advised bed rest. I find that the reasons for delay are genuine and in the interest of justice, the same is condoned. 2. Since the issue lies on a short compass, the stay application is allowed waiving the requirement of pre-deposit of the adjudged dues and appeal is taken up for final disposal. 3. The issue involved in the present case is demand of central excise duty for n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period of dispute (April 1996 to June 2008), the fact should normally have been disclosed to the investigating officer. It is not in dispute that the appellant did not even plead any such fact in their reply to the show-cause notice or otherwise before the adjudicating authority. For the first time, pleadings were made before the Commissioner (Appeals). The learned Commissioner (Appeals) considered the plea. He found that no remission of duty had been claimed on the damaged goods and that the goods were not exported either. The exemption from payment of duty on the goods, claimed by the party, was, therefore, declined. We have found nothing wrong with this decision of the Commissioner (Appeals). Therefore it is made clear that the consignm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty demand has been confirmed on the ground that no documents have been produced in support of the proof of export of the consignments. Further, an amount of Rs. 26,376/- has also been confirmed in the said order for non-receipt of Annexure No. 3/2007-08 dated 28.09.2007. 5. The appeal filed by the appellant against the above de novo adjudication order dated 30.09.2013 was rejected by the Commissioner (Appeals) by upholding the findings recorded in the adjudication order. Hence, the present appeal before this Tribunal. 6. The learned counsel appearing for the appellant submitted that the corroborative evidence linking the Shipping Bill, Bill of Lading, invoice etc. towards the quantity, number of crates, ship name, destination etc. to sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unds of appeal, the appellant could not produce the documents evidencing the fact that the goods have actually been exported. Considering such genuine problem, the matter was remanded by this Tribunal for verification of photocopies of Customs endorsed ARE1s available with the appellant. 9. I find from the available records that with regard to 8 export consignments, though the appellant had submitted photocopies of documents duly endorsed by the Customs authorities at the port of export before the original authority at the time of de novo adjudication proceedings, but the same were discarded on the ground that photocopies of documents cannot be accepted as proof of export since, there is every possibility for their manipulation. I find tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r in accordance with law. 10. In case of remaining export consignments, I find from the adjudication order dated 30.09.2013 that for 4 cases, the Custom's endorsed ARE1s and the supporting Bills of Lading had not been submitted by the appellant and with regard to 2 cases, no documents have been submitted during the course of de novo adjudication proceedings for substantiating proof of export of goods. I find that while remanding the matter to the original authority, this Tribunal vide Final order No. 25220/2013 dated 27.03.2013 had given the liberty to the appellant for submission of Custom's endorsed ARE1s for establishing the claim of proof of export of goods. Since, the concerned documents had not been produced by the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
