2005 (4) TMI 327

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..... - 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 and 149317, dated 16-6-1997 but the cert....

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....ed 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, the goods were exported within the stipulat....