2007 (10) TMI 523

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.... Shri Sameer Chitkara, SDR, for the Respondent. [Order]. - After hearing both the sides duly represented by Shri J.C. Patel, learned Advocate and Shri Sameer Chitkara, learned SDR, I find that the dispute in the present appeal relates to non-production of AR-4, as proof of export of the goods. It is seen that the appellant had produced the original copy of AR-4 before Maritime Collector, Ce....

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....not produced before him, it can safely be concluded that the proof of export has not been produced. There is no observation by the authorities below to the effect that when the original AR-4 form was produced before Maritime Collector of Central Excise who has also forwarded to the appellant's Range Section, have the same can be produced before the Assistant Commissioner. It is also seen that the ....