TaxTMI 
TaxTMI 
REQUIRED JUDGEMENT IN THE ABSENCE OF ARE-1
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....EQUIRED JUDGEMENT IN THE ABSENCE OF ARE-1<br> Query (Issue) Started By: - RAM NAUDIYAL Dated:- 7-10-2012 Last Reply Date:- 8-10-2012 Central Excise<br>Got 1 Reply<br>Central Excise<br>Dear Experts, I have received Show Cause Notice regarding Rebate claim of duty under rule 18 due to Misplaced of ARE-1 and Shipping bill. I have already submitted Endorsed copy by custom of ARE-1, Shipping bill and ....
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....BRC in spite of that we have received show cause notice. Pl tell any judgement in this regard so that i can quate to comissioner on hearing. Thanks Reply By Pradeep Khatri: The Reply: Dear Sir, Loss of ARE-1 or other documents - Some relevant judgments. * Even if original ARE-1 is not produced, invoice bill of lading and shipping bills are sufficient proof of export. Kansal Knitwears v CCE (....
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....2000 (9) TMI 179 - CEGAT, COURT NO. IV, NEW DELHI) = (2001) 136 ELT 467 (CEGAT) - relying on shree Krishna Pharmaceuticals v CCE (1988 (2) TMI 252 - CEGAT, NEW DELHI) = 1988 (36) ELT 190 (CEGAT). * Same view in Model Buckets v. CCE 2007 (2) TMI 520 - CESTAT, BANGALORE) =(2007) 217 ELT 264 (CESTAT), Shreeji Colour Chem v CCE (2007 (10) TMI 523 - CESTAT, AHMEDABAD) = (2009) 233 ELT 367(CESTAT). ....
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....* In case of loss of documents, the divisional office or bond accepting authority may get the matter verified from customs authorities at the place of export or may call for collateral evidences such as remittance certificate, Mate's receipt to satisfy himself that the goods have actually been exported - Chapter 7 Part II para 13.7 of CBE&C's CE Manual. Best Regards, Pradeep Khatri<br> Discussio....
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