2003 (7) TMI 100

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....entral Excise Tariff Act, 1944. They are registered with the Central Excise Range Saned Distt. Ahmedabad. They exported a consignment of excisable goods on payment of duty and under rebate claim through a merchant exporter M/s. Sugan (India) Ltd. Mumbai and on being authorised by the merchant exporter they filed a combined rebate claim on 22-12-98 for Rs. 2,98,213/- in the office of the Asstt. Commissioner of Central Excise, Rural Division, Ahmedabad. The Asstt. Commissioner issued them a show cause notice under his C. No. X-72/18-745/R/98, dated 19-3-99 which proposed to disallow the rebate claim because of certain discrepancies in the export documents such as AR4, shipping bill and bill of lading. 3.After following due procedure,....

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....s being exported to UK instead of Germany. This also should not make any difference because exports to both these countries are eligible for rebate. (e)        That the net weight of S.S. Wires exported remains the same and tallied in all the documents and the duty was paid on the basis of net weight and the rebate is claimed on the duty so paid. (f)         The quantity in coils was by mistake mentioned as 20 by excise clerk and the actual quantity in coil for the 1,844 kgs. of S.S. Wires is only 19 coils. (g)        The goods were actually exported to U.K. as mentioned in the Shipping Bill and Bill of Lading. The same men....

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....mistake the same gross wt. is shown in all the three AR4s cleared on the same date. (ii) Net wt. shown in AR4, Shipping Bill and Bill of Lading are same. 2. 4 dated 27-8-98 (i) quantity of goods in original and Duplicate copies of AR-4 (70 coils) does not tally with the quantity shown in Triplicate copy of AR-4 & Invoice No. 6, dt. 27-8-98 (80 coils), (ii) the AR-4 shows country of destination as Germany whereas the shipping Bill and Bill of Lading show it as U.K. (iii) quantity of goods in shipping Bill and Bill of Lading does not tally with that in AR-4. (i) the quantity is shown by wt. as well as by No. of coils. Net Wt. tallies in all documents. Regarding No. of coils, on account of poor handwriting '29' appears ....