2007 (8) TMI 160

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..... ted 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 to I.C.D. Sanathnagar for export purposes, they could not export the goods due to certain reasons. The consignee did not open the LCs in time. The appellants were forced to canc .....

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..... garding 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 demanding Central Excise duty on the ground that the goods for which ARE-1 were issued were not exported within a period of six months from the date of clearance from the factory. T .....

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..... ies 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 paying attention to the practical realities and following a friendly approach to the exporter community. I do not find any reason for demand of Central Excise duty especially when all t .....

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