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Issues:
1. Pre-deposit of balance amount of duty and penalty 2. Disallowance of benefit under Notification No. 104/94 for containers imported 3. Acceptance of documentary evidence for re-export within six months Pre-deposit of balance amount of duty and penalty: The appellant had already deposited Rs. 5,00,000 during the appeal before Commissioner (Appeals) as per the order. The Tribunal dispensed with the condition of pre-deposit of the balance amount of duty and penalty under Section 35F of the Central Excise Act, 1944, and proceeded with the appeal with the consent of both parties. Disallowance of benefit under Notification No. 104/94 for containers imported: The Commissioner (Appeals) disallowed the benefit of Notification No. 104/94 to the appellant for containers imported, citing that documentary evidence for re-export was submitted after the six-month period. However, the Tribunal noted that the notification required re-export within six months and submission of documentary evidence to the satisfaction of the Assistant Commissioner. The Tribunal found that there was no requirement for the evidence to be submitted within the six-month period, and thus set aside the impugned order, remanding the matter for a review of the evidence. Acceptance of documentary evidence for re-export within six months: The Commissioner (Appeals) rejected certificates from Calcutta Port Trust and Steamer Agent as evidence of re-export, stating they were not in existence within the six-month period. The Tribunal disagreed, emphasizing that the notification only required re-shipment within six months and submission of satisfactory documentary evidence. The Tribunal held that the submission of evidence after the six-month period did not violate the notification's conditions. Consequently, the Tribunal allowed the appeal by remanding the matter for a reevaluation of the evidence presented by the appellant.
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