2008 (3) TMI 560

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Order]. Heard both sides and perused the records. 2. It has been alleged that the appellant was exporting the excisable goods without executing any LUT/Bond, without preparing ARE-1s and without submitting Proof of Export in the form of ARE-1s duly signed by the Customs authorities. The appellant being SSI units cleared the goods without payment of duty as the aggregate value of clearance .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t, Shipping Bills, Bill of Lading and Bank Certificate of Export Realization. Both the authorities below did not dipute this evidences. Duty was demanded on the ground that the appellant did not furnish the LUT/Bond and ARE-1. It is seen that SSI units while exporting the goods are not required to follow ARE-1 procedure. Therefore, demand of duty is not sustainable on the exported goods. According .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X