2007 (8) TMI 160

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..... also exported - E/306 & 307/2007 - 1013 & 1014/2007 - Dated:- 30-8-2007 - [Order per (Oral)]. - These appeals have been filed against Orders-in-Appeal No. 86 87/2006 dated 6-3-2007 passed by the Commissioner of Customs and Central Excise (Appeals), Visakhapatnam. 2. The appellants are regular exporters of ceramics from I.C.D., Hyderabad. In the first case even though the goods were sent .....

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..... e, they had informed the Range Superintendent. It is seen that there was no response from the Range Superintendent to the appellants. After informing the Range Superintendent regarding the cancellation of ARE-1, the appellants completed all the export formalities and the goods were also exported. After the goods have been exported, the appellants received show cause notice from the department dema .....

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..... will involve not only additional expenditure but also tremendous wastage in transit. 4. On a very careful consideration of the entire issue, I find that the departmental authorities have not properly appreciated the exigencies under which the appellants had to cancel the original ARE-1 Here is a case where the departmental authorities have blindly followed the Central Excise Manual without pa .....

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