2016 (11) TMI 151

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....reeti Khiwani, Advocates for the Appellants Shri Dharam Singh,  AR   for the Respondent ORDER The appellant exported laminated leaf spring  under the cover of ARE-1 on various dates under letter of undertaking (LUT) without  payment of duty in terms of Rule 19 of Central Excise Rules, 2002 read with notification No. 42/01-CE(NT).  They were required to submit....

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....f law.   He accordingly, rejected the assessee's contention that proof of export could not be placed as they were not aware of the same   and upheld the order of original adjudicating authority. 3.  Hence, the present appeal. 4.  On going through the impugned order and on hearing both the sides, I find that the sole basis of the orders passed by the authorities ....

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....CE, Vadodara [2009 (233) ELT 367 (Tri-Ahmd)],  it was observed that in the case of non production of ARE-1 four forms and in the absence of any allegation  that export has not taken place, the demand should not be confirmed.  Further, the Hon'ble Bombay High Court in the case of Kaizen Plastomould Pvt. Ltd. vs. Union of India[2015 (330) ELT 40 (Bom)]   has observed that wh....