TaxTMI 
TaxTMI 
TaxTMI 
2016 (7) TMI 772
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.... it was noticed that the consignment of non-alloy steel angels claimed to have been cleared for export under the said ARE-Is, did not have a certification of the Central Excise Officer that the export goods were sealed with Central Excise seal before the Officers. The ARE-Is also did not bear a declaration of the exporter that the consignment has been packed and sealed in his presence by the seal, indicating that the goods claimed to have been cleared for export, had been cleared from the factory without any sealing. Accordingly, a Show Cause Notice dated 03.11.08 was issued to the applicants, as to why their rebate claim should not be rejected as the goods were cleared from the factory without any sealing and has been decided by the by the Deputy Commissioner, Central Excise Kalyan-l Division vide Order-in-Original NoR.619/08-09 dated 1501.2009 rejecting the rebate claim of Rs. 1346493/- filed by the applicant. The adjudicating authority in his Order has, inter alia, held that the goods cleared from the factory are not the same, which were exported and it is also not free from doubt that the duty paid goods were in fact exported. In absence of such nexus of export goods and duty p....
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.... were constantly submitting both in voice & writing before Deputy Commissioner, that they had adopted the procedure of self sealing & certification as stipulated under para 3.1 (ii) of Chapter 8 of Excise Manual of Supplementary Instructions 2005. Now, Customs evidence the fact, when exported the said goods were under cover, which were not opened by them for examination. It is the case of customs that its officer endorsed the exportation of the consignment without checking the same. 4.6 That in the instant case, original copy of the ARE-Is matches with the duplicate copy duly endorsed by the customs as 'goods were not opened by the customs for examination.' It is quite natural for an instant query to arose, like why customs did not open the goods for examination. But this does not prove goods are not exported, rather the way customs endorsed only affirms the fact of export of goods and the condition of the goods at that point of time - covered. And that was what required to be established in order to grant the rebate claim. The facts established so far is that factory stuffed containers duly sealed by the applicants under self sealing process were exported without being ex....
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.... have not followed by the claimant in respect of the exports for which the subject rebate claim has been filed. 5.2 In terms of Para 7.2 & of Chapter 8 of the CBECs Excise Manual of Supplementary Instructions 2005, the exporter is required to present the goods along with the copies of ARE-I for examination by the customs for the purposes of Central Excise to establish the identity and quantity i.e. the goods brought in the customs area for export on ARE-I are the same, which were cleared from the factory. The claimant knowing fully well that his consignments were neither sealed by central excise nor by himself under self certification should have at least followed this procedure. As evident from the specific remark made on the face of the shipping bill presented by the claimant, the goods were not opened by the customs for examination. Thus at no stage, the goods were subjected to any examination. 5.3 In terms of para 8.4 of the said manual, the rebate sanctioning authority has to satisfy himself that the goods cleared for export under relevant ARE-I were actually exported and the goods have 'duty paid' character. Since in this case, the goods cleared from the factory wer....
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.... under claim for rebate. 8.1.1 As per procedure prescribed in the above said Notification for sealing of goods at place of dispatch, the exporter shall present the goods along with four copies of application in Form ARE-I to the Superintendent or Inspector of Central 'Excise who will verify the identity of goods mentioned in the application and the particulars of the duty paid or payable, and if found in order, he shall seal each package or container in the specified manner and endorse each copy of the ARE-I in token of having done such examination. The original and duplicate copies of ARE-I shall be returned to the exporter, he shall retain the quadruplicate copy and send the triplicate copy to officer from whom goods are cleared, 8-1.2 Where the exporter desires self-sealing, the authorized person shall certify on all copies of ARE-I that goods have been sealed in his presence and shall send the original and duplicate copies along with the goods to place of export and the triplicate and quadruplicate copies to the jurisdictional Superintendent or Inspector of Central Excise within 24 hours of the removal of the goods. 8.1.3 At the place of export, the goods shall be ....
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....o not matching in quantity and weight were not actually exported. 11. Government has gone through the pleading of the applicants for condonation of the above act of omission/commission because the same is of simple procedural category. However, Government is of the considered opinion as set by the Apex Court that simple and plain reading of all the applicable statutory provision of law are the mandatory bindings. The Hon'ble Supreme Court in the case of Sharif-ud Din, Abdul Gani AIR 1980 SC 3403 has held that when non-compliance of a requirement leads to any specific / odd consequences, then it would be difficult to hold the requirement as non-mandatory. Government also places reliance on the ruling of the Hon'ble Supreme Court in the case of Collector of Central Excise, Vadodara Vs Dhiren Chemical Industries 2002 (143)ELT 19 (SC) and Paper Products Ltd. Vs Commissioner of Central Excise 1999(112) ELT 765(SC)in which the Apex Court has held that all the authorities working under the respective Central Excise/Customs Acts are to ensure strict applicability of all the relevant Notifications/Circulars as issued for the purpose It is a settled issue that benefit under a ....