2013 (10) TMI 1250

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....tioner. Shri Abhishek Tugnawat, Counsel, for the Respondent. ORDER The writ petition is directed against the order of the respondent no. 2 dated 23-8-2012 whereby the revision application of the petitioner has been rejected. 2. In brief, the petitioner is Star Exporter House and had exported goods i.e. 16/3 Poly Cotton Carded 8, vide shipping bills dated 4-4-2008 and 2-4-2008 and ....

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....d reply to the show-cause notice and the Assistant Commissioner (Exports) had passed the order dated 17-5-2010 and confirmed the demand along with interest for want of producing the Bank Realization Certificate. The appeal preferred by the petitioner before the Commissioner (Appeals) Central Excise & Customs was dismissed by order dated 21-9-2010 and the Revision Petition preferred by the petition....

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....he record. 6. On the perusal of the record, it is found that the effect of the Bank Realization Certificate which have been subsequently obtained by the petitioner, have not been considered by the authorities below. It is also found that once the sale proceeds are realized and the realization certificate is issued, the said aspect needs consideration by the concerned authority, specially i....