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M/s. Taneja Iron and Steel Co. Ltd. Versus Commissioner of Customs, Central Excise, Indore

2016 (11) TMI 151 - CESTAT NEW DELHI

Export of goods - benefit of exemption - Rule 19 of Central Excise Rules, 2002 read with N/N. 42/01-CE(NT) - appellant did not file the ARE- 1 within a period of 6 months from the date of exports - Held that: - the sole basis of the orders passed by .....

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oduced belated - benefit of export allowed. - Excise Appeal No. 52267 of 2016- (SM) - Final Order No. 53608 /2016-(SM) - Dated:- 6-9-2016 - Ms. Archana Wadhwa, Member (Judicial) Shri Rohit Choudhary with Ms Preeti Khiwani, Advocates for the Appellant .....

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ith notification No. 42/01-CE(NT). They were required to submit proof of export in respect of goods cleared from the factory for export purposes, within a period of 180 days from the date of export failing which the exporter is liable to pay the duty .....

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missioner confirming the demand of ₹ 6,85,204/- and imposing penalty. 2. On appeal, Commissioner (Appeals) observed that though the appellant have now placed on record, the proof of export but the fact remains that same was not filed within six .....

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sent appeal. 4. On going through the impugned order and on hearing both the sides, I find that the sole basis of the orders passed by the authorities below is that four ARE -1 were not filed with the Revenue within a period of six months as provided .....

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situation was considered by the Tribunal in the case of Model Buckets and Attachments (P) Ltd. [2007 (217) ELT 264 (Tri-Bang)] and it was observed that in the light of the fact that there are supporting documents establishing the fact of export of t .....

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duction of ARE-1 four forms and in the absence of any allegation that export has not taken place, the demand should not be confirmed. Further, the Hon ble Bombay High Court in the case of Kaizen Plastomould Pvt. Ltd. vs. Union of India[2015 (330) ELT .....

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