TaxTMI 
TaxTMI 
2010 (3) TMI 830
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.... of the First Schedule to the CETA, 1985. The Department's allegation against the applicant is that the clearances of 27264 plastic crates under Central Excise invoices to M/s. Ace Glass Containers Ltd. on account of M/s. Pepsico cannot be considered as an independent export transaction by the applicant, but can be treated only as for home consumption to Pepsico as the transaction is an independent penultimate sale of finished excisable goods to the export of glass bottles by M/s. Ace Glass Containers Ltd. and therefore the respondent has to pay duty on the said 27264 crates cleared without payment of duty in the guise of export clearance and consequently the applicant are also liable for penal action. 2.1 Accordingly, a show cause ....
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.... filed this Revision Application on the following grounds :- 3.1 The Commissioner (Appeals) has held that the Applicants had not followed any procedure under Notification No. 43/2001-C.E. (N.T.) for the clearance of the goods for export through the factory of AGCL. In this regard it is respectfully submitted that the Show Cause Notice issued to the Applicants did not contain any such allegations and therefore the findings arrived at by the Commissioner (Appeals) in this regard are legally unsustainable and the impugned order deserves to be set aside in toto. It is submitted that otherwise also the present case did not involve using of the crates by AGCL in any respect. The case merely involved the question of consolidation and combi....
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....t under separate ARE-I in the presence of the jurisdictional Central Excise Officer, who will accompany the goods to M/s. ACE Glass Containers Ltd., Thondamanatham Village, Pondicherry; (ii) The M/s. ACE Glass Containers Ltd., Pondicherry prepare separate ARE-Is for the bottles to be dispatched for export. (iii) That the bottles are placed in the crates in the presence of the jurisdictional Central Excise officers of M/s. Nilkamal Plastics and M/s. ACE Glass Containers Ltd., Pondy and the containers containing the export goods are sealed by the above officers and removed for export; (iv) The all other procedures and conditions laid down in respect of clearances of goods for export under Rule 19 are com....
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....ner to grant such permission for bringing goods from one factory to factory of another manufacturer for the purpose of consolidation and loading of the export goods, when the goods are to be exported by the same manufacturer and the same are to be exported by stuffing in the same containers. Hence there are no legal infirmities in the permission granted by the Asstt. Commissioner and the impugned order, dropping the demand on the ground that the Respondent's had followed the procedure as prescribed in the permission letter is liable to be upheld. 3.5 It is respectfully submitted that the reliance placed on the Supreme Court's judgment in the case of Indian Aluminium Co. v. Thane Municipal Corporation [1991 (55) E.L.T. 454 (S.C.)] an....
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.... E.L.T. 270 (Tri. - Chennai). It is submitted that the ratio of the above decisions, mutatis mutandis, apply in the present case also. 3.7 Without prejudice to the submissions made hereinbefore and without admitting it is also submitted that it is not disputed in the Show Cause Notice or in the present appeal, that the export goods viz. Plastic Crates were duly exported by the said merchant-exporter. This fact is also evident from the documentary evidences submitted by the Applicants as proof of export. It is submitted that it is now a well settled legal position that once it is proved that the goods cleared under bond, without payment of Central Excise duty have actually exported and proof of such export is accepted by the prope....