1998 (11) TMI 142

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eal No. YPP/365/B.III/98, dated 28-5-1998 passed by the Commissioner (Appeals), Mumbai were represented by Advocate Shri M.H. Patil whose arguments being common to all these cases are considered in this common order. 2. Briefly stated the facts of the case are that the Assistant Commissioner of Central Excise, Ambernath Division, sanctioned the rebate claims of the exporters being the Central E....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e latter and it is that duty involved here as rebate. That the filling and sealing of bags were done under excise supervision. Bags were approved by the overseas buyer. AR 4s were prepared. Customs has certified export and there is no dispute about it. What is objected to is that the procedure for export was not followed to which the applicants agree. In the light of the case laws (filed copies) a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rity accepts that though the present case is covered under Rule 12(1)(b) ibid read with Notification No. 42/94-C.E. (N.T.), dated 22-9-1994 inasmuch as the Isabgol manufacturers had not registered with the local Central Excise authorities stating the description of the goods, their manufacturing formulae and actual quantity used etc., the said authority after dwelling on the word "shall" appearing....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... said container (already sealed) by the Customs authorities at Jawahar Sheva Port; (iii) the Bill of Lading confirms the packing. 7. From the above it would be seen though the exporters did not file the declarations in terms of Notification No. 42/94-C.E. (N.T.), yet they have established by documents the fact of export of the goods for which rebates were claimed. Consequently, when the export ....