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S.L.PEERAN, T.K.JAYARAMAN
Model Buckets & Attachments (P. ) Ltd. – Appellant
Versus
Commissioner of Central Excise, Belgaum – Respondent
Per Dr. S.L. Peeran : The appellant is required to pre-deposit Rs. 3,38,776/-. Appellant had exported 17 numbers of shovels. They had failed to produce Original ARE-1 as the same had been mis-placed. However they produced collateral evidence in the form of BE (sic - shipping bill). The same has not been accepted on the ground that unless they produced ARE-1 in original/duplicate/triplicate, the proof of export cannot be accepted and hence duty has been demanded on the presumption that goods have not been exported and cleared in the domestic market. Learned counsel submits that the impugned goods were exported. He submits that mere fact of ARE-1 having been misplaced and not produced cannot lead to the conclusion that the goods were cleared in domestic market without payment of duty. He submits that there is no evidence of clandestine removal without payment of duty. He has referred to the documents produced to show the export of the item.
2. Learned DR reiterated the departmental view.
3. We have carefully looked into all the documents. There is also an Inspection Report of Central Excise showing the inspection of the consignment at the factory before the same are left for expor
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