2016 (12) TMI 920

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aram Singh, AR for the Respondent Per V. Padmanabhan: The present appeal is directed against the Order-In-Appeal dated 4.8.2016 passed by the Commissioner (Appeals), Bhopal. The appellant is a manufacturer of various parts of machines. During the course of Audit, it was observed that the appellant had exported goods under Rule 18 of Central Excise Rules i.e. under claim for rebate vide Invoi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed an appeal on the ground that the appellant had cleared for export one consignment of cam shafts without payment of duty; the goods were duly exported and the proof of export was accepted by the dept. However, the foreign buyer rejected some pieces and raised a debit note on the appellant to recover the value of rejected goods, already paid for by them. The value of such goods was worked out at ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....orted is governed by the provisions of Central Excise Act and Rules theirunder. In the present case, the goods have been exported under bond and the bond stands discharged on production of proof of export. The fact that the export proceeds have not been received is a development subsequent to the export and cannot be the condition for recovery of duty. In particular, it is noted that the goods exp....