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ARCHANA WADHWA
Commissioner of Central Excise, Jamshedpur – Appellant
Versus
TISCO (Tube Division) – Respondent


Advocates Appeared:
J.R. Madhiam

ORDER

Per Archana Wadhwa : Being aggrieved with the order passed by Commissioner (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. 10.11.94 and 121 dt. 11.11.94 involving C.Ex. duty of Rs. 5,43,362.55 under bond i.e. without payment of CEx. duty, but they did not produce the proof of export even after a lapse of six months as per stipulation. Accordingly a Show Cause Notice was issued to the appellant proposing therein recovery of duty of Rs. 5,43,362.55, imposition of penalty under Rule 14A and demand of interest at applicable rate.

(b) in their defence reply dt. 10.01.2000, M/s. TISCO (Tube Division) submitted the verified copies of AR4A No. 120 121 which were endorsed by the Customs officer of the concerned port that the materials were shipped in full on 12.11.94. The AR4As were duty verified by the Range Officer, Cable-II, Jamshedpur.

(c) The Deputy Commissioner, Central Excise Div-II, Jamshedpur vide O-in-O No. 26/MP/DC/2001 dtd. 30.10.2001 confirmed the demand of Rs. 5,43,362.55, imposi

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