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2007 (8) TMI 160
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....rs-in-Appeal No. 86 & 87/2006 dated 6-3-2007 passed by the Commissioner of Customs and Central Excise (Appeals), Visakhapatnam. 2. The appellants are regular exporters of ceramics from I.C.D., Hyderabad. In the first case even though the goods were sent to I.C.D. Sanathnagar for export purposes, they could not export the goods due to certain reasons. The consignee did not open the LCs in time. ....
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....orming the Range Superintendent regarding the cancellation of ARE-1, the appellants completed all the export formalities and the goods were also exported. After the goods have been exported, the appellants received show cause notice from the department demanding Central Excise duty on the ground that the goods for which ARE-1 were issued were not exported within a period of six months from the dat....