2020 (1) TMI 666

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....b, AC., Authorized Representative for the Appellant ORDER Per: Mr. P. Anjani Kumar The appellants are a Partnership firm and are engaged in export of textile fabrics and have been claiming rebate of Central Excise duty on the said goods purported to have been exported. The department alleged that the goods exported were not the same goods mentioned in the duty paying documents on which rebate f....

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....wherein the appellant has also approached Hon'ble High Court of Bombay, the appeal was restored and is before us. 3. Learned Counsel for the appellant submits that the goods mentioned under AR 4-A/SB were exported; duty paying documents were attached with the rebate claims and appropriate duties have been paid by the manufacturers; necessary permission for identifying / co-relating the duty paid ....

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....ained. He submits that no penalty is impossible on them. 4. Learned AR for the department reiterates the findings of OIO and submits that out of 84 rebate claims 51 pertains to goods purchased through third parties and 33 exports were direct; in respect of 51 claims it was established by the department that goods/fabrics claimed to have been exported by way of the written replies by 15 consignees....