2018 (2) TMI 533

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....r (AR) for respondent ntral Excise (Appeals), Mumbai - II confirmed the order of the original authority demanding recovery of `3,79,040, along with interest thereon, and imposing penalty of like amount for being unable to produce two ARE-1s with duly discharged certificate pertaining to supply of "uninterrupted power supply systems" to units in Special Economic Zones by the appellant, M/s Emers....

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....evident that the first appellate authority had been presented with adequate documentation that purportedly substantiates the claim of the appellant that the goods had not been diverted. Moreover, in accordance with the procedure in the special economic zone, the authorized officer had apparently dispatched the duly discharged ARE-1s to the jurisdictional range officer of the appellant. Accordingly....