2001 (3) TMI 124

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....M-III/2000, dated 12-9-2000 passed by the Commissioner (Appeals), Mumbai. 2.Briefly stated the facts of the case are that the Deputy Commissioner confirmed the Central Excise duty of Rs. 1,81,467/- in respect of AR 4 No. 1/98-99 for failure to furnish proof of exports (exports being under bond) by filing the original copy of AR 4. Nor the duplicate copy of the said AR 4 bore any endorsement of ....

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....y be waived and the matter considered on merits. They pleaded reliance on the case laws reported in (i)         1999 (105) E.L.T. 30 (Mad.) (ii)        1993 (66) E.L.T. 497 (Tri.) (iii)       1991 (53) E.L.T. 558 (GOI) (iv)       1993 (67) E.L.T. 759 (G....

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....p;       1999 (32) RLT 156 (CEGAT) (c)        1994 (71) E.L.T. 98 (Tri.) (d)        1994 (74) E.L.T. 959 (Tri.) (e)        1990 (47) E.L.T. 90 (Tri.) (f)         1990 (48) E.L.T. 475 (Tri.) and (g)  &....

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....observed that the Central Excise Invoice No. 46, dated 30-12-1998 as well as the packing list were endorsed by the Inspector of Central Excise. That the reverse of the AR 4 reveals that the packings were sealed vide seal No. C. Ex./Bom. III/108 with endorsements made by the Inspector and the Superintendent of Central Excise. That the Delivery challan No. 46 of the applicants bears the Container No....