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TMI Blog2022 (10) TMI 692X X X X Extracts X X X X X X X X Extracts X X X X ..... n taken in this regard/direction - Once it is seen/proved that the goods have actually been sent/supplied to the SEZ units (equivalent to export), the absence of Bond becomes a technical/procedural infraction without any Revenue Implication whatsoever . In fact, in respect of other ten (10) ARE-1s, where also the goods were sent without the cover of the Bond, but it was found that the goods had actually reached to SEZ Units, the corresponding demands have been dropped. Similar issues came up for consideration in the cases of CCE Vs. Dashion Ltd., [ 2016 (2) TMI 183 - GUJARAT HIGH COURT ] and CCE Vs. National Engg. Ind. Ltd., [ 2016 (5) TMI 12 - RAJASTHAN HIGH COURT ] and it was decided that substantial benefit cannot be denied because o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 09 to June 2010 without execution of Bond or Letter of Undertaking as required under Rule 19 ibid and they did not submit the proof of export in respect of such removal. The assessee submitted its reply to the Show-cause notice. However, the Adjudicating Authority confirmed the demand of Rs.2,20,565/- in respect of 4 ARE I ( out of 14 ARE-I) along with interest and imposed penalty of Rs.2,20,565/- plus Rs.50,000/- under Rule 25 ibid. Remaining demand of Rs.5,48,108/- in respect of 10 ARE I, in which, export consignments arrived from the jurisdictional Customs Officers, had been dropped. On appeal, the ld.Commissioner (Appeals) upheld the demand and penalty of Rs.2,20,565/-, but however, set aside the penalty of Rs.50,000/-. The Appellant is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consignment on the copy of the Tax Invoice itself. (c) For ARE-1 No.008 dated 22.09.2009, the consignee, M/s Plastolene Polymers Pvt. Ltd. had returned the impugned goods to the appellant under the comments allowed out of the Inspector, Customs, FSEZ, dated 16.01.2010. The goods were taken into the factory in its normal accounting system. (d) for ARE-1 No. 001 dated 28.04.2010, the original and duplicate copies were handed over to the concerned Inspector of Central Excise under his dated signature. 5.2 For that, even otherwise, as per the procedure set out in Notification No.42/2001-CE(NT), the duplicate copies of the relevant ARE-1 should have come to the concerned Range Officer as mentioned in the ARE-1s. The Department could ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same way. Circulars are binding on the Department, as has been held in the case of CCE Vs. Dhiren Chemical Industries [2002 (139) ELT 3 (SC)]. 6. I find from the impugned order that the Ld. Commissioner (Appeals) has observed as under : 6.3. The appellant have submitted a sealed cover containing original and duplicate copy of ARE-1 No. 001 dated 28.04.2010 received by the inspector of Central Excise, Range-III, Bishnupur Division on 24.09.2010 from the Customs Officer, SEZ Falta duly signed. Without submission of Original/duplicate copy of ARE-1 No.001 dated 28.04.2010 it cannot be established that goods covered under the said ARE-1 entered into the Zone in full. Sealed cover containing Customs signed original duplicate copy was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and in plce they have submitted a copy of Tax Invoice cum Challan which does not incorporate evidence of entry of the consignment into the SEZ. They also failed to produce any evidence in support of exportation of goods cleared under ARE-1 No.002 dated 03.08.2009 to SEZ Unit. 7. In view of the above observations made by the ld. Commissioner (Appeals), I find that it would be appropriate to remand the matter to the ld.Adjudicating Authority to verify the relevant documents and pass a speaking and reasoned denovo order in accordance with law and in view of the principles of natural justice. Needless to mention, a reasonable opportunity of hearing be granted to the appellant to present their case. 8. In the result, the Appeal filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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