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2015 (10) TMI 1702 - CESTAT NEW DELHI

2015 (10) TMI 1702 - CESTAT NEW DELHI - 2015 (330) E.L.T. 585 (Tri. - Del.) - Duty demand - Illicit diversion of goods - Non availability of original ARE-1 - Held that:- consignment of the garments was available in the factory and the Jurisdictional Range Officer after inspecting the same has given a report that those goods are in accordance with the description given in the invoices, but still he has said that it cannot be proved that the goods available in the factory are the same as the goods .....

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that he did not intimate to the department in time which cannot lead to demand of duty. - impugned order is set aside - Decided in favour of assessee. - Excise Appeal No. 58443 of 2013-Ex (SM) - ORDER NO. FO/52014/2015-Ex(SM) - Dated:- 23-6-2015 - Shri Ashok, J. For The Appellant : Shri Bipin Garg, Advocate For The Respondent : Shri B B Sharma, AR Per Ashok Jindal : The appellant are manufacturers of readymade garments. On 10/5/11, they cleared the consignment of 36075 pieces of Kaftans under A .....

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department only on 10th October 2005. At this stage, the department asked the appellant to produce the original and duplicate copies of ARE-1, but according to the appellant, since the same had been lost, they were not in a position to produce the same and therefore they prepared fresh copies of the ARE-1. The goods lying in the factory, which according to the appellant, were same as the goods which had been cleared for export, were examined by the Range Officer with reference to triplicate and .....

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as illicitly diverted. The Jurisdictional Assistant Commissioner vide order-in-original dated 17/10/12 confirmed the above-mentioned duty demand alongwith interest and imposed penalty of equal amount. This order of the Assistant Commissioner was upheld by the Commissioner (Appeals) vide order-in-appeal dated 28/2/13 against which this appeal has been filed. 2. Heard both the sides. 3. Shri Bipin Garg, Advocate, the learned Counsel for the appellant, pleaded that the goods cleared under ARE-1 No. .....

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export was required to be given within 24 hours in terms of the Board's instructions, just for this lapse, the duty in respect of the goods can not be demanded as the goods had been returned to the factory, that the goods available in the factory has been inspected by the Range Officer and he has observed that the description tallies with the description in the invoices, but still he has stated that the goods cannot be treated as same which had been cleared under ARE-1 No. 30/2011-2012, tha .....

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egarding return of the goods within 24 hours, as required in terms of the Board instructions, that they are not even in a position to produce the original and duplicate copies of the ARE-1 under which the goods had been cleared for export, that there are discrepancies in the documents original and duplicate copies of the ARE-1 produced by them, that the Range Officer has also not certified that the goods available in the appellant's factory are same as ones which had been cleared under ARE-1 .....

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