2005 (4) TMI 327

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....am, JDR, for the Respondent. [Order]. - Heard Shri A.D. Ray, Advocate for Appellant and Shri J.R. Madhiam, JDR for Respondent. Mr. Ray filed additional affidavit which was taken on record. Mr. Ray submits that the goods were exported on 20th June, 1997 within one month from the concerned AR4 which is dated 30th May, 1997 within the stipulated time. The mate receipt Nos. were given as 149315 ....

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....f Central Excise Rules, 1944 and also directed to pay interest @ 20% per annum under Section 11AA of Central Excise Rules, 1944. From perusal of the document which has been submitted by the appellant with the memo of appeal, it is evident that the goods were exported in vessel M.V. London MSK V-9708 on 20-6-1997 i.e. within one month from the concerned AR4 which is dated 30th May, 1997. Therefore,....