TaxTMI 
TaxTMI 
2004 (6) TMI 222
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....is exported. Export is done by the Government of India who invites Global Tenders. During the year 1994, the storage tanks were full and there was no buyers of SRN and if SRN was not cleared, then the refinery operations would have come to stoppage. In the above circumstances, SRN was cleared from the refinery for export, though the country of export and export vessels were not known as yet. Subsequently, the goods were exported. 3.The Assistant Commissioner of Central Excise, Midnapore and Superintendent of Central Excise, Haldia, were informed about the loading of SRN to tanker Jagpriya on 14-1-1994 and provisionally AR 4A and GP 2 for the quantity to be removed from the storage tanks were prepared. It was informed that the AR 4A will be....
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....e to any alleged procedural irregularities. He has relied upon the following decisions of the Tribunal and the Government of India : (1) 1998 (99) E.L.T. 387 (Tri.) (2) 1999 (111) E.L.T. 295 (G.O.I.) (3) 2001 (131) E.L.T. 726 (G.O.I.) (4) 2001 (136) E.L.T. 467 (Tri. - Del.) (5) 2001 (137) E.L.T. 1106 (Tri. - Chennai) (6) 2001 (137) E.L.T. 1136 (Tri. - Kol.) (7) 2002 (147) E.L.T. 626 (Tri. - Del.) (8) 19....
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....s and all activities were control by Oil Co-ordination Committee functioning under Ministry of Petroleum, Government of India. Under the circumstances, the export was totally control by the Government of India by inviting Global Tenders. There was no domestic demand of SRN and the appellant was under constrain to undertake the loading of SRN to tank Jagpria immediately. Otherwise, the refinery had to stop the production. The fact was conveyed to Excise authorities i.e. Assistant Commissioner of Central Excise, Midnapore Division and Superintendent of Central Excise, Range Holdia on 13th January, 1994. The factum of export had been admitted by the Excise authorities. The appellants had followed the procedure. They have exported SRN under bon....
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....bsp; 1999 (111) E.L.T. 295 (G.O.I.) (2) 2001 (131) E.L.T. 726 (G.O.I.) (3) 1994 (74) E.L.T. 468 (G.O.I.) (4) 1991 (54) E.L.T. 319 (G.O.I.) (5) 2000 (115) E.L.T. 855 (G.O.I.). In the present case, the factum of export has been admitted by the Customs authorities. Even in the show cause notice, it has been admitted. The Commissioner in his order has also admitted that the documents had been filed and the fact of export has been accepted. The Department's grievance is that the Superintendent of Central Excise did not attend the export. It was not required.....