2016 (8) TMI 703

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....pondent. JUDGMENT: 1] The petitioner is praying for quashment of the order passed in revision application on 20th December, 2010, thereby confirming the order passed by the Commissioner (Appeals) Central Excise and Customs, Aurangabad under the policy framed by the Excise Department. In order to avail the benefits of Notification No. 42/2001, the goods shall have to be exported within six mo....

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....later on disclosed that said CENVAT Credit is again taken by the petitioner after furnishing proof of export. It is not a matter of dispute that the petitioner has exported the goods within a period of six months from the date of production and as such, under the policy of the Government, it is entitled for exemption. It is the contention of the Revenue that since the petitioner has failed to subm....

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....n a period of six months. Petitioners failed to submit the same. Unless proof of export is submitted, it would not be possible for the authority to come to the conclusion about the payment of duty and export having taken place within six months. Proof of export has to be to the satisfaction of the authority. The condition of satisfaction of the authority regarding the proof of export is mandated i....

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....ted by the Department. No provision is pointed out which lays down the consequences of imposition of penalty and interest on non submission of proof of export. 5] The Apex Court in the case of Mangalore Chemicals referred to supra) has observed that the distinction between the provisions of the statute which are of substantive character and were built in with certain specific objectives of poli....