TMI Blog2003 (7) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... Saned Distt. Ahmedabad. They exported a consignment of excisable goods on payment of duty and under rebate claim through a merchant exporter M/s. Sugan (India) Ltd. Mumbai and on being authorised by the merchant exporter they filed a combined rebate claim on 22-12-98 for Rs. 2,98,213/- in the office of the Asstt. Commissioner of Central Excise, Rural Division, Ahmedabad. The Asstt. Commissioner issued them a show cause notice under his C. No. X-72/18-745/R/98, dated 19-3-99 which proposed to disallow the rebate claim because of certain discrepancies in the export documents such as AR4, shipping bill and bill of lading. 3.After following due procedure, the Original Authority rejected the rebate claim. This order was upheld by the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... antity in coils was by mistake mentioned as 20 by excise clerk and the actual quantity in coil for the 1,844 kgs. of S.S. Wires is only 19 coils. (g) The goods were actually exported to U.K. as mentioned in the Shipping Bill and Bill of Lading. The same mentioned as "Germany" in the AR-4 is through oversight and the mistake being a slip of pen and there being no dispute with regard to the actual export of goods, the mistake may please be condoned. (h) The goods covered under the AR-4 are only 1,944 Kgs. of S.S. Wires in 70 coils whereas the Shipping Bill and Bill of Lading contains 200 Rolls of Steel Welded Mesh in addition to the 70 Coils of S.S. Wires. Hence, the difference in quantity mentioned in the AR-4 and Shipping ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Bill of Lading does not tally with that in AR-4. (i) the quantity is shown by wt. as well as by No. of coils. Net Wt. tallies in all documents. Regarding No. of coils, on account of poor handwriting '29' appears like '39'. (ii) Merchant exporter subsequently changed the destination. (iii) Even though there is difference in gross wt., net wt. tallies. (iv) Merchant exporter procured only 70 coils of stainless steel wire from Akansha Metals and the rest of material purchased from other manufacturers. All the goods, together sold to the same buyer and therefore one shipping Bill and Bill of Lading were prepared. It can be verified from Merchant-exporter's packing list. 3. 5 dated 27-8-98 (i) original copy of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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