2003 (3) TMI 191

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ioner (Appeals), Patna the Revenue has filed the present appeal. The facts in brief as given in the Revenue's memo of appeal are as under :- (a)     M/s. TISCO (Tube Division), Jamshedpur had cleared some excisable goods for export on AR4A nos. 120, dt. 10-11-1994 and 121 dt. 11-11-1994 involving C. Ex. duty of Rs. 5,43,362.55 under bond i.e. without payment of C. Ex. duty, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Rs. 5,43,362.55, imposition of penalty of Rs. 5,000/- and proportional interest on the basis of his findings that the said copies of AR 4As were nothing but photocopies of the same which were later certified by the Sector office showing particulars of clearance from the factory. On the back side of the said certified copies of AR 4As, the Customs officer of the port has given a certificate that "....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e endorsement made on the respective AR-4A's by the office of Commissioner of Customs, Calcutta connecting the Shipping Bill Nos. 719, dt. 7-11-94 and 207, dt. 15-11-1994 and such documents can be treated as proof for having been exported the goods by the appellant. The ratio of case Laws cited by the appellant i.e. 2001 (136) E.L.T. 467 (Tri. - Del.) and 2001 (135) E.L.T. 1306 (Tri. - Delhi) is a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... has challenged the above order on the following grounds :- The impugned O-in-A, dt. 19-8-2002 is not proper and justified in view of the fact that the copies of AR-4A submitted by the assessee are nothing but photocopies of their office copy of the same which was later certified by the Sector officer showing the particulars of clearance from the factory. On the back side of the said certified ....