2018 (5) TMI 1398

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.... black procured without payment of duty, under Notification No. 43/2001-CE (NT) of procedural and technical infirmities. 2. The facts of the case are that, the appellant are engaged in the manufacture of Bi-cycle tyres/Tubes, Auto Tyres/ Tubes and Rubber Sheets etc. The goods manufactured by the appellant were exported as well as cleared for home consumption. The said final products are exempted from payment of duty. The appellant exported the said goods under advance licenses and procured inputs against advance license after fulfilment of export obligation. They exported goods under white shipping bills. They got invalidated advance licenses from jurisdictional DGFT authorities for procurement of goods indigenously. Appellant submitted ap....

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....NT), therefore, appellant has rightly procured carbon black without payment of duty. He submitted that there was only procedural lapse and factum of export of goods is not disputed. In that circumstance, benefit of notification cannot be denied merely on the technical error or typographical error. 5. On the other hand, ld. AR dictated the findings of the impugned order. 6. On hearing the parties, we find that the case of the Revenue is that appellants are not entitled to benefit of exemption notification No. 43/2001- CE (NT) for the goods exported through merchant exporters, as the appellant has not followed ARE-2 procedure. We find that Rule 19 of the Central Excise Rules, 2001/2002 under which the Notification No. 43/2001-CE (NT) is iss....