TMI Blog2003 (3) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... ief as given in the Revenue's memo of appeal are as under :- (a) M/s. TISCO (Tube Division), Jamshedpur had cleared some excisable goods for export on AR4A nos. 120, dt. 10-11-1994 and 121 dt. 11-11-1994 involving C. Ex. duty of Rs. 5,43,362.55 under bond i.e. without payment of C. Ex. duty, but they did not produce the proof of export even after a lapse of six months as per stipulation. Acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thing but photocopies of the same which were later certified by the Sector office showing particulars of clearance from the factory. On the back side of the said certified copies of AR 4As, the Customs officer of the port has given a certificate that "Shipped in full". From scrutiny of the said Shipping bill, it was noticed that the same did not contain any cross-reference of the relevant AR 4A th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and such documents can be treated as proof for having been exported the goods by the appellant. The ratio of case Laws cited by the appellant i.e. 2001 (136) E.L.T. 467 (Tri. - Del.) and 2001 (135) E.L.T. 1306 (Tri. - Delhi) is applicable in the instant case wherein it was observed that - "Export - Proof of Invoice, bill of lading and Shipping bills Sufficient - Non Production of AR-4s is immate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted by the assessee are nothing but photocopies of their office copy of the same which was later certified by the Sector officer showing the particulars of clearance from the factory. On the back side of the said certified copy of AR-4A it is also noticed that the Customs officer of the port has given a certificate that "Shipped in full". There was no reference of the Shipping bill number in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R-4 is immaterial. The Revenue has nowhere contended that the other documents showing the export of the goods are not genuine. As such I am of the view that the Commissioner (Appeals) has correctly followed the law laid down by the Tribunal in the precedent decisions. No infirmity can be found in the view taken by them. Accordingly I reject the appeal filed by the Revenue. - - TaxTMI - TMIT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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