2007 (4) TMI 467

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....JDR, for the Appellant. Shri V.S. Sejpal, Advocate, for the Respondent. [Order]. -  Heard both sides. The issue in the present appeals relates to whether reversal of 8% of the value of the goods exported is required to be reversed as directed by the department or not. The main contention of the appellant is that as per the sub-clause (6) to Rule 57CC of the Central Excise Rules, 1944....

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....ks the facts of non-execution of the bond in respect of goods exported as per Annexure A of the show cause notice and satisfy himself as the assessee followed the procedure laid down under A.R.4. According to the ld. DR, the procedure under A.R.4 is not of much relevance since execution of the bond as provided under Rule 13 was not complied in respect of the goods noted in Annexure A. According to....

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....signments as per Annexure-A cannot otherwise prove mala fide intention to attract either fraud or evasion of duty. Therefore, I rule out the possibility of existence of any mala fide intention, suppression of fact or fraud on the part of the respondent assessee. Even otherwise the erstwhile Rules 57CC does not provide the machinery for recovery of demand. There is settled law on this score. Subseq....