2004 (5) TMI 510 - AT - Central Excise

Summary

Issues:
1. Whether duty of Excise is demandable from M/s. Raymond Ltd. for failing to produce proof of export within 6 months.

Analysis:

The appeal filed by the Revenue raised the issue of whether duty of Excise is demandable from M/s. Raymond Ltd. for not providing proof of export within the specified 6-month period. The Respondents failed to appear during the proceedings, with the notice being returned as 'Refused to accept.' The learned SDR argued that show cause notices were issued to the Respondents for not producing proof of export within the stipulated timeframe under Notification No. 48/94-C.E. (N.T.). It was highlighted that although the permission for an extended period of export was granted after the show cause notices were issued, the Asstt. Commissioner dropped the duty demand, stating that the goods were either exported within the time limit or after obtaining permission and submitting proof of export. The Commissioner (Appeals) also rejected Revenue's appeals, emphasizing that the extension should be granted if goods cannot be exported within 6 months, and the application for extension should be filed subsequently. The learned SDR contended that the application for extension should have been made before the expiry of the 6-month period specified in Notification No. 48/94.

The Notification No. 48/97-C.E. (N.T.) allows the export of excisable goods without duty payment, provided they are exported within 6 months from clearance or within an extended period allowed by the Collector of Central Excise. It was acknowledged that the Collector had indeed extended the export period for the Respondents. The learned SDR confirmed that proof of export was submitted by the Respondents for all cases involved in the proceedings. Considering these circumstances, especially the extension granted by the Collector of Central Excise, the Tribunal found no merit in the Revenue's appeal and dismissed it.