9911796707
TMI Blog2013 (11) TMI 996X X X X Extracts X X X X X X X X Extracts X X X X ..... dustry Rates of Drawback Schedule, 2004-05 amounting to Rs.1,92,908/- on Central Excise allocation. The exporter has submitted self-declaration in Annexure-1 Form along with drawback claims/ shipping bills declaring therein name of their supporting manufacturer as M/s. S.R. Traders, B-230-231, 2nd Floor, Yamuna Vihar, Delhi -53 and further certifying that they are not registered under Central Excise and not paying any Central Excise duty and not availing the CENVAT credit facility. Similarly, the exporter also submitted self-declaration in Annexure-2 Form from their declared supporting manufacturer declaring that they are not registered with Central Excise and not paying any Central Excise duty and not availing the CENVAT credit facility. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat first, remittances in lieu of exports were not received and the second supporting manufacturer does not exist. He submits that the Commissioner in his order-in-original has referred to the details of the foreign remittances, which are available on record and the submissions of Shri Manish Tyagi. He, therefore, submits that allegation of non-receipt of export proceeds in the foreign exchange is not sustainable. As regards the non-availability of supporting manufacturer, he submits that the Department has initiated the action after one year of the export and meanwhile, M/s. SR Traders must have moved to some other place and not available. He further submits that in Annexures-I & II details of supporting manufacturers were submitted and it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22/97-Cus (NT), dated 30.05.1997 in the case of Merchant Exporter, who procures the goods from the open market, the benefit of All Industry Rate of Duty Drawback shall be restricted to the Customs allocation only and export goods purchased from the open market shall be treated as having availed MODVAT/CENVAT facility and not entitled to Central Excise allocation of All Industry Rate of Drawback. In the present case, the exporter claimed the goods manufactured and supplied by M/s. SR Traders but on verification by the Department, there is categorical report of the Asst. Commissioner intimating that the supporting manufacturer is not available at the given address and it is also a fact that the appellant exporter is not able to provide any de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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