TaxTMI 
TaxTMI 
2016 (7) TMI 432
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.... have been engaged in the manufacture of PP woven sacks/ fabrics and are having a factory premises situated at Surat, state of Gujarat and are duly registered with the Central Excise. The applicants are also engaged in export of goods manufactured by them directly or through third party, and they also export the goods as manufactures merchant exporter. The applicants have exported four consignments of PP Woven Sacks with/ without liner under cover of invoice. After exportation the applicants filed 4 rebate claims of an amount of Rs. 9,97,014/- with the jurisdictional Deputy Commissioner of Central Excise. The applicants also filed a disclaimer certificate from M/S. Ispa Exim Pvt. Ltd., who were the third party exporter and whose name had ap....
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.... such a SHOW CAUSE NOTICE are required to be set aside. 4.3 Both the lower authorities have failed to appreciate that there is a great fallacy in the objection that the name of the third party exporter M/S. Ispa Exim Pvt. Ltd. is not mentioned in the shipping bill. In fact, no such deficiency was pointed out in the Deficiency Memo and thus the impugned orders travel beyond the scope of the Show Cause Notice and are thus required to be set aside. 4.4 Both the lower authorities have failed to appreciate that in the case of shipping bill no.3331121 dated 21.042011 and shipping bills no.3411866 dated 27.04.2011, vide page 4 of the both the shipping bills, the third party exporter detail and name of M/S. Ispa Exim Pvt. Ltd. is clearly ment....
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.... genuineness of the exports and the duty paid nature of the goods which were exported and thus there is substantive compliance which is sufficient when factum of export is not in doubt and thus the rebate is required to be sanctioned. The applicant in this regard placed reliance in the judgment of the Hon'ble High Court Madras in the matter of Ford India Pvt. Ltd. 2011 (272) ELT 353 (Mad.). 4.9 Both the lower authorities have failed to appreciate that as per the orders of the Government of India in matte of - 2003 (157) ELT 359 (GOI), Ikea Trading (India) Ltd. 2011 (267) ELT 422 (GOI) Leighton Contractors (India) Ltd. 2006 (205) ELT 1093 (GOI) In Re: Commissioner of Central Excise, Bhopal it is held that even if there is some procedu....
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....atch in the name of exporter. 8.1 Government notes that in total there are four shipping bills. The applicant contested that in two shipping bills viz. shipping bill No. 3331121 dated 21.042011 and shipping bill No. 3411866 dated 27.042011, the third party exporter detail is clearly mentioned. As regards to other two shipping bills viz shipping bill No. 8431081 dated 07.05,2010, 8345584 dated 10804.2010, certificates of amendment under Section 149 of the Customs Act, dated 27.07.2010 and 06.09.2011 1962 were issued by the Assistant Commissioner to the effect that name of the third party was added as M/S. Ispa Exim Pvt. Ltd. It is further stated by the applicant that name of M/S. Ispa has appeared as per the terms of the lette....