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2016 (9) TMI 1172 - CESTAT CHANDIGARH

2016 (9) TMI 1172 - CESTAT CHANDIGARH - TMI - Export of goods procured against CT-1 certificate after processing and not in the same condition - entitlement of benefit of Notification No. 42/2001 CE(NT) dated 26.06.2001 - contravention of condition of Notification - Held that:- there is no allegation against the appellant for non filing of undertaking/declaration of the department and the fact of the goods has not been disputed by both the sides. In that circumstances, on the decisions of I.O.C .....

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was applied. It was the appellant's option to export under supervision of either the Excise authorities or the Customs Authorities. The commissioner is competent to relax the procedural provision under Rule 12/13 or the Central Excise rules, 1944. In the instant case, it was incumbent upon the Commissioner to grant relaxation from the procedure from the procedural provisions. This Tribunal has observed that when the show cause notice itself admits that export have been taken place after, there .....

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hok Jindal, Member (Judicial) Sh. Sudhir Malhotra for the Appellant Shri H. Singh, A.R -for the Respondent ORDER The appellant is in appeal against the impugned order demanding duty. 2. The brief facts of the case are that during the course of scrutiny of the records, it was observed that the appellant has got issued CT-I Certificates, for procurement of excisable goods, without payment of duty, from their suppliers. In their capacity as merchant exporter as per the provisions of Notification No .....

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of ARE-1 with due certification of export by the Customs Authorities for acceptance of the same by the Bond Accepting Authority. It was revealed that instead of exporting the goods in their original packed condition, the appellant used the same as inputs along with the other materials, Solvents and emulsifier materials etc. in the manufacturer of alide goods. The goods ultimately exported in the later on undertaken instead of bond. The appellant admitted that the goods as received on the strengt .....

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e duty along with interest and to proposed penal action against the appellant. It was also found that the goods was manufactured which was exported by the appellant under claim of rebate. The rebate was called their fraudulently as the inputs have actually been procured under CT-I Certificate without suffering Central Excise Duty. The rebate claim was allegedly claimed in contravention of the provisions of Rule 19 of the Rules, read with similar notification and same is also recoverable initiall .....

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fit of Notification No. 42/2001 CE (NT) dated 26.06.2001, Aggrieved from the said order, the appellant is before me. 3. The Id. Counsel for the appellant submits that it is not demanded that the goods procured on the strength of CT-1 certificate has ultimately exported as substantially condition of the notification has been complied with. In that circumstances, the appellant has complied the condition of the notification. To support this contention he relied in the decision of I.O.C Ltd. Vs. Com .....

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After hearing both the sides, I find that the facts of the case are that it is not in dispute that the goods procured by the appellant under the CT-I certificates have been exported by the appellant. Only allegation against the appellant is that they have not exported the goods in the condition in which they were procured from the manufacturer supplier. Therefore, they have contravened the condition of the notification not entitled to take benefit of the said notification. The Revenue has relie .....

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