TMI Blog2000 (7) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... x months of the date of export and hence were time barred; in respect of some the applicants failed to substantiate the market purchases of the fabrics and because the consignees of the Central Excise Invoices denied sales of the said fabrics to the applicants. The Commissioner (Appeals) rejected the appeal. 3. Shri M.H. Patil and Smt. M.M. Patil, advocates were heard on 31-5-2000. The case was explained and it was concluded that the Commissioner (Appeals) cannot go beyond what is raised in the appeal. That the correlation in respect of purchases through commercial invoice was possible. 4. Government has gone through the written and oral submissions. The following two issues are for determination, viz. (i) whether the Commissioner (Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er has discussed extensively in respect of the copies of the documents produced before him in connection with AR4 No. 1974/95-96 dated 15-6-1995, with which Govt. is in agreement. It is also observed that this AR4 was one of the 82 AR4s covered in the two orders-in-original. Also the ld. Advocate pleads that the correlation of commercial invoices was possible. 7. Taking up the case laws relied upon by the applicants one by one, the following observations are made : (i) 1999 (105) E.L.T. 30 (Mad) - M/s. Ashok Leyland Ltd. was with reference to the delay on the part of the Customs Deptt. in supplying the attested copies of shipping bills. The instant case in Revision relating to rebate claims were not rejected for want of the certified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the applicants without evidence. Hence distinguished. (v) 1994 (72) E.L.T. 311 (T) - M/s. Dutta Engineering Works was in respect of goods manufactured and exported by them that were correlated before the Tribunal. Contrary to that, as discussed in the preceding paragraph no such correlation has been provided and hence distinguished. (vi) 1996 (86) E.L.T. 600 (T) - M/s. Alpha Garments was with reference to demand of duty under Section 11A of the CEA 1944 where exported goods was cleared without issue of gate passes, without maintaining Central Excise record and without payment of duty. As against that the instant case is one where the ownership of the exported goods changing hands could not be established from the manufacturers end ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h reference to grant of condonation on account of discrepancies in the description though broadly it could be correlated as all the copies of the export documents reflected the contents in detail. As against that the basic ownership of the exported goods could not be correlated by the applicants, hence distinguished. (xi) 1997 (94) E.L.T. 3 (SC) - M/s. HM Bags Manufacturers and 1998 (104) E.L.T. 636 (T) - M/s. Krishna Fruit Products cases were with reference to raising of demand retrospectively consequent upon change in the classification of the goods based on Tariff Advice of the CBEC. Here it was held to be prospective and retrospectively was set aside. However no such parallel can be drawn in the case now in revision, hence these ..... X X X X Extracts X X X X X X X X Extracts X X X X
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