TMI Blog1998 (11) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... ere represented by Advocate Shri M.H. Patil whose arguments being common to all these cases are considered in this common order. 2. Briefly stated the facts of the case are that the Assistant Commissioner of Central Excise, Ambernath Division, sanctioned the rebate claims of the exporters being the Central Excise duty paid on the Flexible Intermediate Bulk Container (FIBC) (PP unlaminated circul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were done under excise supervision. Bags were approved by the overseas buyer. AR 4s were prepared. Customs has certified export and there is no dispute about it. What is objected to is that the procedure for export was not followed to which the applicants agree. In the light of the case laws (filed copies) and the fact that exports are not in dispute and the lapses have occurred as the applicants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication No. 42/94-C.E. (N.T.), dated 22-9-1994 inasmuch as the Isabgol manufacturers had not registered with the local Central Excise authorities stating the description of the goods, their manufacturing formulae and actual quantity used etc., the said authority after dwelling on the word "shall" appearing in the Notification. No. 42/94-C.E. (N.T.) for filing the declaration held it to be mandato ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bill of Lading confirms the packing. 7. From the above it would be seen though the exporters did not file the declarations in terms of Notification No. 42/94-C.E. (N.T.), yet they have established by documents the fact of export of the goods for which rebates were claimed. Consequently, when the export of the FIBC bags are not in dispute, Government, in the interest of export promotion, would no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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