2007 (2) TMI 520

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....ondent. [Order per : S.L. Peeran, Member (J)]. -  The appellant is required to pre-deposit Rs. 3,38,776/-. Appellant had exported 17 numbers of shovels. They had failed to produce Original ARE-1  as the same had been mis-placed. However they produced collateral evidence in the form of BE. The same has not been accepted on the ground that unless they produced ARE-1 in original/duplicate....

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.... the same are left for export. There are supporting documents like shipping bills, invoice, ship mate receipts, bill of lading etc., including foreign remittance certificate issued by the bank. There is no evidence produced by the Revenue with regard to clandestine removal in the domestic market. The stay application is allowed. 4. As the issue lies on a short compass, we take up the appeal.....