2015 (4) TMI 312

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t Order-in-Appeal No.9/2005-(TRY) (ADK) dt. 20.1.2005. 2. The appeal was listed for hearing on 1.11.2013, 3.1.2014 and again on 13.6.2014. On 13.6.2014, the matter was adjourned as a last chance. In spite of that, none appeared today or is there any application for adjournment. Since appellant is not interested to pursue the appeal, the appeal is taken up on merits based on records. 3. Ld. AR re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... were removed on the strength of the consignment note which is not a excise document for the purpose of excisable goods from the factory. Even if goods are cleared by consignment notes, then it should be supported with the delivery challans of the manufacturer in support of the details of the goods namely description and quantity of the goods cleared to the exporter. But the appellants have not pro .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... et export in the shipping bill are not correlating with the date of the manufacturer's invoices. This will lead to the natural conclusion that the goods exported were not relevant to the goods cleared by the manufacturer. Moreover there is variation in the description and code number of the goods mentioned in the manufacturer's invoices and the exporter's invoice in some cases So, the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 9) ELT 235 (Tri.-Chennai). The relevant para-2 of the said order is reproduced as under :- "2.?Heard learned counsel for the appellants and learned SDR for the Revenue. Learned counsel has not produced the documents referred to in Section 12A of the Central Excise Act or any other documents to support the refund claim filed under Section 11B. In the absence of the original or duplicate copies of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 11BC of the Central Excise Act. Procedurally also, they have failed to comply with the conditions of Section 11B. Hence the order of the lower appellate authority is liable to be sustained and it is ordered accordingly. The appeal is dismissed." 4. As seen from the above decision, the appellants in the past also had not produced relevant original documents before any of the authorities and even .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X