2017 (9) TMI 1654

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....issioner (AR) for respondent ORDER The dispute in this appeal of M/s VAKO Seals Pvt Ltd against order-in-appeal no. PD/26/MV/2014 dated 20 June 2014 of  Commissioner of Central Excise (Appeals-I), Mumbai Zone-I upholding demand of duty of and other penal detriment lies within the narrow compass of scope of the expression 'twelve calendar months' in notification no. 42/2001-CE(NT) da....

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....irmed, leading to this  appeal. 4.  According to appellant, the interpretation of the lower authorities is not only erroneous but also inconsistent with the practice in other jurisdictions of the same Commissionerate and elsewhere. In support of the submission, Learned Counsel drew attention to the undertakings furnished and exports effected by other units of theirs  and contends....

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....nbsp; Nevertheless, such a viewpoint would divorce the purpose of such procedure from the outcome. There is no dispute that the goods  cleared under ARE-1 between 1^st  January 2013 and 16th January 2013 had been exported. The intent of the procedure is to ensure that goods are not diverted under the guise of exports. To that end, possession of a valid undertaking would permit business a....