9911796707
TMI Blog2024 (7) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... oner's name - Rejection of petitioner's revision application filed under Section 35EE of the Central Excise Act, 1944 against an order-in-appeal passed by the Commissioner (Appeals), Central Excise - failure to prove the nexus between goods cleared by petitioner and goods exported by Toyop - HELD THAT:- The petitioner tried to justify the discrepancies by relying on a certificate issued by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sable goods, removed the goods under self-sealing and self-certification procedure under Letter of Undertaking (LUT) for export under 12 ARE-1s dated 19th April 2011 to 13th July 2011 and submitted proof of export of the goods. On scrutiny of the proof of export, it was noticed that the shipping bills had been filed by one Toyop Relief Pvt. Ltd., Mumbai, as exporter (Toyop). It is stated in the im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le reducing the penalty amount to Rs. 1,00,000/-. Against that order, a revision application came to be filed. The revision application also came to be rejected by the impugned order dated 14th September 2020 concurring with the findings of the Authorities that the export documents, such as shipping bill, bill of lading, etc., do not tally with the details in ARE-1 under which the goods were clear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er ARE-1, the goods do not match in as much as the ARE-1 says super deluxe stripe bucket 16 WL and the mate receipt says heavy duty plastic bucket . In the shipping bill relating to the said ARE-1, the goods are described as heavy duty plastic bucket 15 L as against super deluxe stripe bucket 16 WL. 6. Ms. Patil tried to justify the discrepancies by relying on a certificate issued by Toyop stating ..... X X X X Extracts X X X X X X X X Extracts X X X X
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