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TMI Blog2011 (5) TMI 732X X X X Extracts X X X X X X X X Extracts X X X X ..... litates the co-relation of goods cleared under a particular ARE-1 with the goods exported under a particular shipping bill. In the absence of Sl. No. of ARE-1 on the corresponding shipping bill, the fact of export of goods cannot be established, rebate claim is not admissible to the applicant for failure to comply with the conditions of Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 and to prove that duty paid goods cleared from factory were exported - Decided against the assessee. - - - 464/2011-CX - Dated:- 9-5-2011 - Shri D.P. Singh, J. REPRESENTED BY : Shri M.P. Meena, Supdt., for the Department. None, for the Assessee. [Order]. This Revision Application has been filed by Commissioner, Central Excise, Ludhian ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ths from the date on which they were cleared for export from the factory of the manufacturer or warehouse. (ii) Further, the shipping bills were also un-corelateable because crucial particulars like value of goods, name and address of the buyer were deliberately erased/Blackened/Hidden with respect to export. In the absence of the such particulars, the rebate sanctioning authority could not cross check the same goods having been exported nor check the correctness of the assessable value arrived at by the party. Further, in absence of complete information, the said copy of shipping bill could not be considered as copy of original shipping bill in real sense. Further more the applicant has attested the said copy with incomplete particula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... do not contain any mention of ARE-1s, or contain other ARE-1 numbers showing that the goods exported under the said shipping bills are not the same as cleared under the said ARE-1. Further, the signatures on ARE-1 and shipping bills show the same goods have not been exported. It is against this basic co-relation that the other discrepancies showed have been seen. The crucial details of value have been blackened to render an attempt at cross checking the correctness of the assessable value impossible. Thus in absence of complete information, the party cannot said to have provided the original shipping bill in the real sense. The applicant has attested the said copy with incomplete particulars to be a true copy of original shipping bill frau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 559/- has been denied to the noticee in respect of three ARE-1s mainly on the ground that the particulars like description of the goods, quantity, FOB value, port of discharge, country of destination, invoice value and address of the consignee have been deliberately hidden and blackened. Thus it is not possible to check and verify the details of the goods given in ARE-1s and Shipping Bill No. 9. As per para 8.3 of Chapter 8 of C.B.E.C. s Central Excise Manual, the following documents are required to be filled with claim of rebate under Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 issued under Rule 18 of Central Excise Rules, 2002. (i) A request on the letterhead of the exporter containing claim of rebate, ARE-1 numbers and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... details of each and every item cleared from the factory premises vide ARE-1s and the excise invoice issued under Rule 11 of Central Excise Rules, 2002 with the details given in the Shipping Bills. 10. Government also observes that the export has been effected after six months from the date of clearance of goods from the factory i.e. 10-1-2006 and the respondent has not approached any competent authority for seeking extension of time in respect of this ARE-1 as provided in condition 2(b) of Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004. All Shipping Bills in respect of ARE-1 No. 41 dated 10-1-2006 do not contain all the particulars as required under Law and thus are not proper and legible documents. Thus the rebate claim for Rs. 32 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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