2014 (10) TMI 726

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....s.Annie Fernandes JUDGEMENT 1. We have heard Mr.Prakash Shah appearing for the Petitioners and Mr.Mishra appearing for the Respondents. 2. The concurrent orders are challenged on the ground that there was compliance with the notification and particularly the condition therein of export from the factory of manufacturer or warehouse. Though Condition No.2(b) of the Notification No.19/2004-CE (NT....

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....voked the further power and granted reasonable extension. 3. We are unable to agree because in the facts and circumstances of the present case the goods have been cleared for export from the factory on 31st January, 2005. They were not exported within stipulated time limit of six months. The application was filed with the Jurisdictional Deputy Commissioner of Central Excise/Assistant Commissioner....