9911796707
TMI Blog2001 (6) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... 364)176/ M-IV/2000, dated 29-1-2001 passed by the Commissioner (A), Mumbai. 2. Briefly state the facts of the case are that the Asst. Commissioner demanded Central Excise duty amounting to Rs. 74,431.72 for non-submission of proof of exports in respect of AR4 No. 76/23-8-1995; 77/23-8-1995 and 67/17-6-1996, being Central Excise duty on the fabrics cleared for manufacture of made up articles, whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght to be exported under Rule 13(1)(a) of CER, 1944 proof of exports were submitted in time in 1995-96. That Show Cause Notice dated 27-11-1998 issued by the Superintendent in respect of export clearances effected on 23-8-1995 and 17-6-1996 wherein no extended time limit was invoked, is time barred. That in respect of the three AR4s at Sl. Nos, 1, 2 & 13 (Annexure to the Show Cause Notice) though ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wered is under whose authorisation the clearance of fabrics for production of made up articles and its ultimate exports was permitted. Neither, the original nor the appellate authority has tried to understand the issues in proper perspective, nor the facts have been clearly brought out in these authorities orders. Govt. infers from the submissions made before these authorities and in the Revision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w, could do is to intimate the proper officer before whom the bond was executed about non-receipt of proof of exports at their end (by giving the details of the clearance documents); alternatively if time was running out, issue Show Cause Notice answerable to the bond accepting authority and forward to that authority complete details of clearances effected for taking appropriate action in the matt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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