2008 (11) TMI 185

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....he Respondent. [Order].- M/s. Bina Processors [Now known as M/s. Gallops Textiles (Bombay) Pvt. Ltd.], Mumbai (the respondents herein - referred to as 'the assessee's, engaged in the manufacture of goods falling under Chapters 52, 54 and 55 of the Schedule to the Central Excise Tariff Act, 1985, were clearing goods for home consumption on payment of duty and also for export under the provisions....

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....Original dated 25-6-2002 ordered that out of the total demand of Rs. 9,63,045/- covered by the show cause notice, the demand of Rs.1,36,556/- in respect of four cases for which proof of export has been furnished stands withdrawn, balance demand of Rs. 8,26,489/- in respect of 22 consignments for which proof of export has not been furnished is confirmed, and imposed penalty of Rs. 44,000/- and dire....

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.... 64 and 79, and hence the same should be accepted as proof of export. As the exporter has lodged the claim for acceptance of proof of export in respect of these nine AR4/consignments, demand is accordingly liable to be reduced to Rs. 4,70,632/- and consequently penalty is reduced to Rs. 26,000/- 6. Aggrieved by the said Order-in-Appeal, Revenue has preferred this appeal. 7. Heard the learned....

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....claims with A.C. (Refunds) is not sufficient on the part of the assessee towards discharging their export obligations. What is required, in fact, is that the goods should be duly exported to the satisfaction of jurisdictional Commissioner (or Maritime Commissioner) of Central Excise. The Rules do not recognize mere lodging of the documents with the Maritime Commissioner as goods being actually exp....