9911796707
TMI Blog2014 (5) TMI 638X X X X Extracts X X X X X X X X Extracts X X X X ..... at in view of the Circular No. 527/23/2000-CX., dated 1-5-2000, the revenue is bound by the said Circular and as attested copy of shipping bill is produced in proof of the export, the same can be accepted and therefore held that there is no merit in the impugned order and allowed the appeal filed by the assessee. 2. The material facts necessary for the disposal of this appeal are as follows : The respondent-assessee are holders of Central Excise Registration bearing No. ADKPS3959BXM001 and are engaged in the manufacture and clearance of excisable goods falling under Chapter Heading 84 of Schedule to the Central Excise Tariff Act, 1985. The respondent exported goods falling under Chapter 84 viz., Shovels vide ARE-1 No. 1/04-05, dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se Duty) and Rs. 6,643/- (Education Cess) and also imposed penalty u/s 11AC of Central Excise Act, 1944, equal to the duty amount referred to above in (1) above read with Rule 25 of Central Excise Rules, 2002 and interest under Section 11AB of Central Excise Act, 1944 from the date of clearance of goods without payment of duty from the factory on the said amount. Being aggrieved by the said Order-in-Original, appeal was filed by the assessee before the 1st Appellate Authority-Commissioner of Central Excise (Appeals), Mangalore, and the Commissioner dismissed the appeal by order dated 19-9-2006. Being aggrieved by the same, the assessee preferred appeal before the Customs, Excise and Service Tax Appellate Tribunal, Bangalore, and after consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onfirming the order of the Assessing Officer. 5. On the other hand, learned counsel for the respondent submits that in view of Circular No. 527/23/2000-CX., dated 1-5-2000, production of attested Photostat copy of the shipping bill is sufficient to prove the export and the Tribunal has followed the contents of the said Circular which is binding upon the revenue and therefore the question of law is liable to be answered against the revenue. 6. We have carefully considered the contentions of the learned counsel appearing for the parties and scrutinised the material on record. 7. The material on record would clearly show that the fact that the assessee has produced attested copy of the shipping bill is not in dispute. In view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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