9911796707
TMI Blog2008 (11) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... Merely lodging of claims with A.C. (Refunds) is not sufficient on the part of the assessee towards discharging their export obligations – demand and recovery of duty sustained. - E/1745/2003 - A/740/2008-WZB/C-IV/(SMB), - Dated:- 5-11-2008 - Shri A.K. Srivastava, Member (T) Dr. T. Tiju, JDR for the Appellant. None, for the Respondent. [Order]. - M/s. Bina Processors [Now known as M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice further proposed to recover Central Excise duty of Rs. 9,63,045/- involved in respect of these 26 consignments exported by them and to impose penalty under Rule 14A of erstwhile Central Excise Rules, 1944. 3. The Deputy Commissioner, Central Excise, Mulund Division, of erstwhile Mumbai-II Commissionerate, vide Order-in-Original dated 25-6-2002 ordered that out of the total demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laim for acceptance of proof of export had been lodged with the A.C. (Refunds) and the delay in acceptance of the said claims should not be held against the assessee. It is further held that in case of appeal No. V-2 (A) 225/M-II/2002, dated 25-6-2002 the assessee has lodged claims in respect of nine AR-04 Nos. 94, 90, 83, 74, 93, 72, 68, 64 and 79, and hence the same should be accepted as proof o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, upon a written demand being made by proper officer, pay the duty livable on such goods and shall also be liable to a penalty. 9. In the instant case, the assessee has failed to fulfil the conditions as stipulated in Rule 14A, as they have failed to produce the proof of export within the stipulated period of 6 months. Merely lodging of claims with A.C. (Refunds) is not sufficient on the part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r-in-Original principally on the ground that the assessee have lodged the claims of POE with A.C. (Refunds), which is incorrect on the above grounds. Hence, I set aside that portion of the Order-in-Appeal, which is favourable to the assessee and restore the Order-in-Original dated 25-6-2002 passed by the Deputy Commissioner in this regard. 10. The appeal filed by the Revenue is allowed. (Pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
