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M/s. Swati Exim Pvt. Ltd. Versus Commissioner of Central Excise, Noida

2015 (10) TMI 1702 - CESTAT NEW DELHI

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 cleared under ARE-1 No. 30/2011-2012 dated 10/5/11. While it is true that the .....

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d 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 ARE-1 under bond for export out of India. However, prior to export, the goods w .....

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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 quadruplicate copies of the ARE-1 and though the Range Officer reported that t .....

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-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. 30/2011-12 dated 10/05/2011 had been inspected by the representatives of the .....

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nstructions, 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, that from the records of the case, it is clear that the goods cleared under ARE-1 .....

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d 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 return No. 30/2011-2012 and that in view of these circumstances, the duty dem .....

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