1998 (12) TMI 95

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.... applications against common Order-in-Appeal No. SDK (708 & 709) 417 & 418/98, dated 8-5-1998 passed by the Commissioner (Appeals), Mumbai. Accordingly SCN, dated 27-8-1998 under Section 35EE of the Central Excise Act, 1944 was issued to M/s. Seema Silks & Sarees (respondents). 2. Briefly stated the facts of the case are that the Assistant Commissioner (Refunds) sanctioned rebate of Rs. 7,28,40....

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....nst exports effected between March and September, 1995. (ii) The Disclaimer Certificate being a basic document is mandatory and as such no relaxation/waiver can be granted. (iii) The difference in the name of the vessel in the Bill of Lading and the corresponding AR4s and Shipping Bills, without the proper observance of Customs procedure, the changes effected by the respondents in the shippi....

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....ommissioner (Appeals) orders. (ii)  Drew attention to para 8 of the impugned order-in-appeal in respect of the Disclaimer Certificate. (iii) Drew attention to para 9 of the impugned appellate orders and the certificates from the shipping agents about the change in the vessel (page 97 to 106 of the reply, dated 10-9-1998 to the SCN). They further averred that in fact no new point has ....

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....t Commissioner regarding test certificate dated July, 1996 and produced during personal hearing in August, 1996 and its acceptance by the Assistant Commissioner said to be an after-thought, cannot be sustained. As regards the Disclaimer Certificate it is not shown even now in Revision that there were claims filed by the manufacturers in respect of the same consignments exported. In the absence of ....