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TMI Blog2020 (3) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the goods were exported to Bangladesh on 5-8-2012 wherein the officer concerned has given the cross border certificate in the prescribed format of the said notification and they had received the payment remittance against the said export - HELD THAT:- It is evident that the Commissioner (Appeals) order is sought to be revised. Under Rule 18, the essential condition for granting the rebate is th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apole LCS has given a cross border certificate and remittance has also been received against the said export is undisputed. Hence Government allows the rebate of ₹ 63,036/- to the applicant. - F. No. 195/197/2014-RA - Order No. 20/2019-CX - Dated:- 29-8-2019 - Ms. Mallika Arya, Additional Secretary ORDER A revision application Number 195/197/2014-RA has been filed by Bhagvandas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification No. 19/2004, dated 6-9-2004 and the goods were exported to Bangladesh on 5-8-2012 wherein the officer concerned has given the cross border certificate in the prescribed format of the said notification and they had received the payment remittance against the said export. 3. Personal hearing in this case was fixed on 13-8-2019 27-8-2019. No one appeared for Personal hearing either fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... procedure as prescribed under Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 as the vehicle used in procuring the goods and the vehicle that carried the goods to Bangladesh border were different and the goods were neither sealed by the Central Excise Officer nor was it self-sealed by the applicant which makes the export of the same goods doubtful. Reliance is placed on the judgment of Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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