TMI Blog2016 (11) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... ities 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, thus earning the benefit of exemption - ARE-1 produced belated - benefit of export allowed. - Excise Appeal No. 52267 of 2016- (SM) - Final Order No. 53608 /2016-(SM) - Dated:- 6-9-2016 - Ms. Archana Wad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... firmation of demand of duty resulting in passing of an order by the Joint Commissioner 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 months thus contravening the provisions of law. He accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the goods, misplacement of original ARE-1, will not lead to denial of benefit of export incentives. Similarly in a case of Shreeji Coloured Chem. Industries vs. CCE, Vadodara [2009 (233) ELT 367 (Tri-Ahmd)], it was observed that in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the same has been produced belatedly. In view of the law laid down by the Bombay High Court and in the absence of any allegation that the fact of export has not taken place, I find no justifiable reason to uphold the impugned order. The same are accordingly set aside and appeal allowed with consequential relief to the appellant. (pronounced in the open court ) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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