2002 (1) TMI 661

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.... [Order]. - The respondents manufacture PVC Leather Cloth. They also export the excisable goods under bond. They exported these goods vide AR 4 No. 1/96-97, dt. 29-6-96 involving central excise duty amounting to Rs. 4,14,000/- They were however issued a show cause notice dated 18-12-96 calling upon them to show cause why the aforesaid amount payable on the said AR 4 should not be recovered f....

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....I have gone through the case records and in view of the aforesaid submissions hold that the impugned order has incorrectly been passed inasmuch as they have submitted the best possible evidence available with them establishing proof of export. Accordingly, I hold that the proof of export be admitted by the concerned party if on verification from the record it is found that the appellants had filed....

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....on the basis of the evidence on record. It is contended by the Revenue in their appeal that the party did not reply to the show cause notice nor did they appear for the personal hearing afforded to them twice. It is contended that in the Trade Notice No. 42/96-Cus., dated 20-6-96 of the Commissionerate, a detailed procedure has been prescribed for furnishing the required documents so that proof of....

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....espite being afforded ample opportunity, neither filed any documents nor did they appear for personal hearing before the original authority. If they had submitted any documents to the lower appellate authority, he should have in all fairness, either remanding the case for de novo consideration or invited the comments of the original authority in respect of such documents. On over all appreciation ....