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TMI Blog2013 (7) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... of the case are the respondents had executed a Bond with the Assistant Commissioner (Rebate) Central Excise, Raigad. The respondent had applied and were granted CT-1 certificate for export through JNPT. When they submitted the documents for acceptance of proof of export, it was noticed that they had exported the goods through New Custom House Mumbai, in contravention of the CT-1 issued to them. The Assistant Commissioner adjudicated the matter and accepted the proof of export after imposing penalty of Rs. 5,000/- under Rule 27 of Central Excise Rules, 2002. On being aggrieved the jurisdictional Commissioner of Central Excise, Raigad reviewed the same under Section 35E(2) and filed appeal before jurisdictional Commissioner (Appeals), who rej ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner (Rebate), Central Excise, Raigad is restricted only to the exports taking place from the port in the jurisdiction of Raigad Commissionerate. Therefore, the Assistant Commissioner (Rebate), Central Excise, Raigad was not authorized by the Board for issuing the certificates in form CT-1 as envisaged in Notification No. 42/2001-C.E. (N.T.), dated 26-6-2001 as amended for exports effected from New Customs House, Mumbai. 3.4 The Assistant Commissioner (Rebate), Central Excise, Raigad not being authorized by the Board for issuing the CT-1 certificate for export from New Custom House, Mumbai the conditions stipulate under the said notifications have not been fulfilled by the merchant-exporter. Since the notification has been issued under Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore erred in accepting the proof of export in relation to the ARE-1 as mentioned above since the same were procured under CT-1 which was not issued by the competent authority as stipulated under Notification No. 42/2001-C.E. (N.T.), dated 26-6-2001 as amended. 3.6 Notification No. 80/2003-C.E. (N.T.), dated 29-10-2003 has amended the Notification No. 42/2001, dated 26-6-2001 wherein it has been explained that the Maritime Commissioner means the Commissioner of Central Excise under whose jurisdiction one or more of the port, airport, land customs station or post office of exportation, is located." 3.7 On the basis of the above notification a Trade Notice No. 7/C.Cx./ Raigad/2004, dated 11-3-2004 was issued by then Commissioner of Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... having jurisdiction all over the country and it would not be tenable for the adjudicating authority to exercise the powers bestowed with the Joint Secretary to the Government of India in his limited capacity as Maritime Commissioner, Raigad. Therefore the order passed by the adjudicating authority by exercising the power of condonation conferred upon the Joint Secretary to the Government of India cannot be termed as legal, proper and correct. 3.10 In the case of Hotel Leela Venture Ltd. v. Commissioner of Cus. (Gen), Mumbai - 2009 (234) E.L.T. 389 (S.C.) it has been held that the appellant has to prove that the terms and conditions of a notification has been fulfilled. In the instant case the basic conditions stipulated in the notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T Nhava Sheva. Applicant instead, exported the goods from New Customs House, Mumbai and submitted valid proof of export to Assistant Commissioner, Central Excise, Raigad where the bond was executed. The adjudicating authority examined the proof of export and found the same in order and accordingly accepted the export of goods. The said order-in-original was upheld by Commissioner (Appeals). Department is now contending that since CT-1 certificates were issued for export from JNPT only. Assistant Commissioner, Central Excise, Raigad is not proper officer to accept proof of export for the goods exported from New Customs House, Mumbai, the acceptance of said proof of export is in violation of Notification No. 42/2001-C.E. (N.T.), dated 26-6-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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