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2016 (11) TMI 151 - CESTAT NEW DELHI

2016 (11) TMI 151 - CESTAT NEW DELHI - TMI - 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 the authorities below is that four ARE -1 were not filed with the Revenue within a period of six months, otherwise there is no dispute about the fact that the appellant had indeed exported their goods, thu .....

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Rule 19 of Central Excise Rules, 2002 read with 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 along with interest. Inasmuch as the appellant did not file the ARE- 1 within a period of 6 months from the date of exports, proceedings were initiated against them for confirmation of demand of duty resu .....

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nal adjudicating authority. 3. Hence, the present 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 under Rule 19 of the Central Excise Rules, read with notification No. 42/2001 CE(NT) dated 26.6.2001, otherwise there is no dispute about the fact that the appellant had indeed exported their goods, thus e .....

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