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M/s SCT Ltd. Versus Commissioner of Central Excise, Ghaziabad

2017 (12) TMI 321 - CESTAT ALLAHABAD

Scope of SCN - it was submitted before the Original Authority that the goods covered by the invoices stated in the show cause notice were purchased from outside and exported as such and therefore, such goods did not require following any procedure of Central Excise - Held that: - the said SCN did not establish that the goods covered by the invoice numbers stated therein were manufactured by the appellant - Also, Revenue did not discharge its burden to prove that the goods exported through the in .....

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ppeals) Customs, Central Excise & Service Tax, Meerut-I at Ghaziabad. 2. Brief facts of the case are that the appellants were manufacturers of Electrical Transformers falling under Chapter Heading No.85.04 of schedule to Central Excise Tariff Act, 1985. The appellant were issued with a show cause notice dated 27/04/2006 wherein it was stated that during the course of scrutinizing the ER-1 filed for the months of May, 2005 to June, 2005 it was noticed that vide invoice nos.15, 23, 24, 25, 26, .....

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etter dated 24/05/2006 informing that the goods covered by invoice numbers stated in the said show cause notice were directly purchased from the supplier and were exported. They further enclosed chart showing copy of purchase of goods as well as export invoice to establish genuineness of export. They further submitted that Excise duty was not involved since the goods were not manufactured by them and therefore export of such goods did not need the filing of ARE-1. Without appreciating the submis .....

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y no difference between the quantity of Transformers and raw material purchased and the quantity shown in the corresponding documents evidencing export of the goods in question, based on the findings by the Original Authority and rejected the appeal. Aggrieved by the said order, appellant is before this Tribunal. 3. Heard the Learned Counsel for appellant who has taken me through the said show cause notice dated 27/04/2006 wherein the relied upon documents stated are Annexure-1 (One Sheet), Anne .....

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