9911796707
TMI Blog1991 (3) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... oods were exported within the prescribed six months period, but as there was a delay in submission of the proof of export from 5 days to 8 months, demands were raised. The Assistant Collector confirmed the demand. The Collector (Appeals) upheld the order-in-original while observing that the Collector cannot extend the period specified in Section 11B as provided in Clause (V) of the notification is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... At the relevant time no condonation of delay in filing the proof of export could be granted if export rebate is claimed under Rule 12 of Central Excise Rules but in cases of exports under bond such delay could be condoned. Since this is a case of export under bond strict application of Section 11B was not necessary. Therefore, the view of the Collector (Appeals) that Collector could not extend the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tt. Collector, Central Excise, Kotayam. Rule 14A of Central Excise Rules, provides for demand of duty and penalty, but in cases where eventually but before confirmation of demand goods are found to have been exported within stipulated time it will be against interests of export to enforce, as a rule of thumb, duty demands only because proof of export is delayed. Therefore, assuming that all othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roofs of export should be minimum and not as has happened in this case upto 8 months notwithstanding the fact that the Customs authorities themselves lost the documents and they had to issue certificate in form CBR-307. With the above observations and subject to confirmation of facts by the Assistant Collector, as indicated above, the Revision application is allowed. - - TaxTMI - TMITax - Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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