AARTI INTERNATIONAL Vs. CCE

JUDGEMENT

(1.) THIS matter had been fixed for hearing today with the consent of both the sides, but today nobody representing the appellant appeared at the time of hearing. There is no request for adjournment. Accordingly, this matter has been taken up for disposal without waiting any further for the Appellant to turn up for hearing.

(2.) THE facts leading to this appeal are that the appellant had cleared a consignment of cotton yarn for export under bond vide ARE -1 No. 029/AIL -II/06 dated 26/04/06 under Rule 19 of the Central Excise Rules, 2002 readwith CE (NT) dated 26/06/2001. The whole consignment cleared for export under bond was reported to be stolen from the custody of the transporter M/s GSR Cargo Movers, New Delhi. The appellant after lodging a police complaint submitted an application to the Commissioner under Rule 21 of the Central Excise Rules, 2002 for remission of duty on the goods which were reported to be stolen. The Commissioner vide the impugned order -in -original No. 2 (Tech)/Ldh/07 dated 13/12/2007 rejected the request for remission of duty. It is against this order of the Commissioner, that the present appeal has been filed.

(3.) SINCE , the issue involved in this case stands settled by the judgment of the Division Bench in the case of Gupta Metal Sheets (supra), I do not find any infirmity in the impugned order. The appeal is, therefore, dismissed.