TMI Blog2016 (7) TMI 1173X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of six of the shipping bills, and in other cases, exporters names were different. It is also observed that the learned Counsel appearing for the Appellants in the Adjudication proceedings concluded that there was nothing to submit on merit of the case. He only argued the matter before the Adjudicating authority on the grounds of time bar and legal maintainability of the Show Cause No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter was listed on various dates in past and on those occasions also, none had appeared for the Appellants. He, therefore, submits that the appeals may be taken for disposal as it is an old one filed in 2008. We find from the file that the submissions of the learned Authorised Representative are correct. It is also seen that the notices sent to the Appellants have come back with remark of Postal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ical export of the goods, on which rebate was taken by the unit never took place. This claim is based on the fact that the twelve shipping bills, which were submitted by the Unit in support of their claim of export of the impugned goods were not found listed in the EGM (six cases) or were in the name of other exporters (remaining six cases). The Department was also able to prove with the help of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... since the Excise Clerk had himself taken delivery of the goods from Yash Forwarding and they knew that the export has not taken place yet rebate was taken. 6. It is also observed that the learned Counsel appearing for the Appellants in the Adjudication proceedings concluded that there was nothing to submit on merit of the case. He only argued the matter before the Adjudicating authority on t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
