TMI Blog2004 (6) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of India who invites Global Tenders. During the year 1994, the storage tanks were full and there was no buyers of SRN and if SRN was not cleared, then the refinery operations would have come to stoppage. In the above circumstances, SRN was cleared from the refinery for export, though the country of export and export vessels were not known as yet. Subsequently, the goods were exported. 3.The Assistant Commissioner of Central Excise, Midnapore and Superintendent of Central Excise, Haldia, were informed about the loading of SRN to tanker Jagpriya on 14-1-1994 and provisionally AR 4A and GP 2 for the quantity to be removed from the storage tanks were prepared. It was informed that the AR 4A will be finalised immediately on finalisation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies. He has relied upon the following decisions of the Tribunal and the Government of India : (1) 1998 (99) E.L.T. 387 (Tri.) (2) 1999 (111) E.L.T. 295 (G.O.I.) (3) 2001 (131) E.L.T. 726 (G.O.I.) (4) 2001 (136) E.L.T. 467 (Tri. - Del.) (5) 2001 (137) E.L.T. 1106 (Tri. - Chennai) (6) 2001 (137) E.L.T. 1136 (Tri. - Kol.) (7) 2002 (147) E.L.T. 626 (Tri. - Del.) (8) 1996 (86) E.L.T. 600 (Tri.) (9) 1994 (74) E.L.T. 468 (G.O.I.) (10) 1999 (106) E.L.T. 124 (Tri.) (11) 2001 (135) E.L.T. 1306 (Tri. - Del.) (12) 1991 (54) E.L.T. 319 (G.O.I.) (13) 2000 (115) E.L.T. 855 (G.O.I.). He also submits that the procedural irregularities took place d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conveyed to Excise authorities i.e. Assistant Commissioner of Central Excise, Midnapore Division and Superintendent of Central Excise, Range Holdia on 13th January, 1994. The factum of export had been admitted by the Excise authorities. The appellants had followed the procedure. They have exported SRN under bond clearances on which provisional AR 4A and GP 2 were prepared. They have regularised AR 4A duly signed by the Customs authorities and the goods were shipped under Customs supervision. The Customs authorities signed delivery advances and the Commissioner had admitted that all these documents were filed. In the present case, the factum of export had been admitted by the Excise authorities. Then there was no scope to raise any demand to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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