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TMI Blog2014 (12) TMI 1131X X X X Extracts X X X X X X X X Extracts X X X X ..... s not supervised/verified the goods – Held that:- No advantage can be derived from an order passed by the Government in the case of Philip Electronics India Ltd. [2010 (3) TMI 862 - GOVERNMENT OF INDIA, MINISTRY OF FINANCE]. Once the exporter submits proof of the goods having been actually exported to the satisfaction of the rebate sanctioning authority, the goods were clearly identifiable and co-relatable with the goods cleared from factory on payment of duty, then, para 6 of the Circular issued by the Board enables waiving of or technical departure from procedural requirements. Those not having any revenue implications that they can be condoned. All the statutory requirements emerging from Rule 18 of the Central Excise Rules 2002 are s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re indeed the same. The goods which were in the custody of the Customs and for which let export order had been issued by the Customs Authorities and the goods which were cleared from the factory/depot were not the same. Mr.Jetly submits that the bill of lading which is issued after the goods were loaded is dated 31st March, 2007, which is well before the goods were cleared from the warehouse. In fact the mate receipt is dated 2nd April, 2007, however, the goods were removed from Bhiwandi on 2nd April, 2007 at 23.00 hours. It would have been impossible for the goods to be loaded on the ship before 24.00 hours on 2nd April, 2007. In such circumstances, the order-in-original rightly concludes that the identity and the corelation of the goods h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se have indeed been exported or not. The co-relation or the identity of the goods, if established, only then the claim for rebate could have been allowed. In that regard, the finding recorded by the Assistant Commissioner is that the basic condition, of the goods having been exported and those claiming to be exported are matching with the once removed from the warehouse, is required to be satisfied. In regard to this condition and which is rightly termed as mandatory, the order-in-original records that there are no serial numbers and batch numbers mentioned on the drums as identification marks of the consignments. The goods originally cleared on payment of duty from the factory of the manufacturer and subsequently from their hired godown at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o distinction or difference noted in the goods cleared from the warehouse and forwarded for onward export. It is basically this record that has been carefully perused by the Revisional Authority. A reference to the CBEC Circular relied by Mr. Jetly is to be found in para 9 of the order of the Revisional Authority. Further, the Revisional Authority concludes that the CBEC Circular is not followed in regard to some procedural part that does not mean that the goods have not been cleared for export or their identity is not established. In such circumstances, the Revisional Authority distinguishes the Judgments relied upon and which have been brought to our notice. 5) We find that this approach of the Revisional Authority cannot be said to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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