TaxTMI 
TaxTMI 
2014 (1) TMI 1211
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..... 2 is its office bearer. On 12-9-2007 the petitioners removed from its factory for export consignment of chemical product namely Chlorinated Paraffin Wax under Form ARE-1. As per the procedure, the petitioners were required to furnish before the appropriate authority proof of actual export. On 18-6-2008 the Range Superintendent, issued a letter calling for proof of such export. The petitioner replied to such letter under a communication dated 26-6-2008. The Superintendent was not satisfied with the explanation contained therein. He therefore, issued a show cause notice dated 5-9-2008 proposing to reject the documents submitted by the petitioners as a proof of export and further proposing to enforce the letter of undertaking submitted by th....
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....exported within six months from the date of the removal of the said consignment. In relation to the export, we have received Bill of Lading No. HDMUNSPK1010780, dated 16-9-2007. Bank Realisation Certificate dated 5-4-2008 and Mate receipt dated 16-9-2007. However, the other documents like Original, Duplicate copies of ARE-1s & shipping bill are lying with the customs officer. But, from the other documents, referred to above, it is evident that the goods under ARE-1 No. 104, dated 12-9-2007 has been exported. We enclose the photocopies of Bill of Lading No. HDMUNSPK1010780, dated 16-9-2007, Bank Realisation Certificate dated 5-4-2008 & Mate receipt dated 16-9-2007 for your reference." 8. Counsel for the petitioners further submitted th....
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....ided either in Rule 19 of the Central Excise Rules, 2002 or in the Notification dated 26-6-2001 referred to by the revisional authority in the impugned order. Such Notification, which is issued in exercise of powers under Rule 19 of the Central Excise Rules, 2002 lays down the procedure and condition on which the goods can be so removed. Condition No. (ii) in para-1 of the Notification requires the manufacturer to export such goods within six months from the date of which they were cleared for export from the factory of the production or the warehouse, etc. This condition does not provide for filing of original documents within any time limit. This is not to mean that no time limit is fixed would permit a party to produce such documents at ....