TMI Blog2016 (4) TMI 981X X X X Extracts X X X X X X X X Extracts X X X X ..... ecord. The version of the assessee was one which fundamentally stared at its non-managerial process. That by itself was insufficient to discharge the burden to show the reason for non-utilisation of documents relating to excise formalities, particularly when much before the show cause notice, there was no action taken by the assessee to inform the concerned authorities regarding non-availing and non-utilisation of the result of the formalities carried forward in anticipation of the export. The adjudicating authority, the first appellate authority and the CESTAT having concluded as aforenoted on the basis of the materials on record, we do not find any substantial question of law or any other material on the basis of which we could, through a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing department to complete the production process in view of the impending proposal to export telephone equipments to Sri Lanka. Further contention was that to the great surprise of the assessee, it came to know later that the shop floor had assembled open market phones instead of export phones and that it was an error in executing the production plan, however that, this was not communicated to all concerned and, therefore, timely corrective action was not taken. The sum and substance of the plea is that though all excise formalities for exporting bond of the goods were carried out by the appropriate authorities, the production of proof of export in terms of Rules 13, 14 and 14A of the Central Excise Rules was not complied with. The adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en to show the reason for non-utilisation of documents relating to excise formalities, particularly when much before the show cause notice, there was no action taken by the assessee to inform the concerned authorities regarding non-availing and non-utilisation of the result of the formalities carried forward in anticipation of the export. The adjudicating authority, the first appellate authority and the CESTAT having concluded as aforenoted on the basis of the materials on record, we do not find any substantial question of law or any other material on the basis of which we could, through an appeal under Section 35G of the Central Excise Act, interfere at the instance of the assessee. This appeal, therefore, fails. In the result, this app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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