2012 (4) TMI 498

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....hri A.K. Prabhakar, Superintendent (AR), for the Respondent. [Order]. -  The appeal and stay application are directed against order-in-appeal No. SB/54/M-IV/10 dated 13-7-2010 passed by the Commissioner of Central Excise (Appeals), Mumbai-I. 2. The appellants, M/s. Mahindra & Mahindra Ltd., are the manufacturer of motor vehicles, tractors and parts thereof. They exported certain....

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....he appeal. Hence, the appellants are before me. 3. Shri S.S. Chari, Dy. General Manager (Excise) of the appellant-firm, appeared before me. He submitted that there is a co-relation available between the various export documents, namely, the shipping bill and the documents for clearance from the factory, namely ARE-1. In every shipping bill, the ARE-1 number and date under which the goods a....

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....cords and find that in all the cases, the examination and export sealing has been done at the factory gate by the jurisdictional Excise authorities and the ARE- 1 gives the description of the goods, which are covered by the export consignments. The ARE-1 number and date are indicated in the corresponding shipping bills under which the goods have been exported. The Customs have not examined the goo....