CCE, JAIPUR-I Vs. PARAKARAM TECHNOFAB LTD.

JUDGEMENT

(1.) IN this appeal, filed by the Revenue, the matter relates to the non submission of the proof of exports for clearances under bond for export. The goods involved were 100% Cotton knitted fabrics. The goods have been cleared without payment of excise duty or export under bond vide Nepal invoices. The exporter manufacturer was to furnish proof of export within a period of six months from the date of the export consignment. As the proof of export was not submitted with in the stipulated time, the Assistant Commissioner, Central Excise confirmed the duty as indicated at page 4 and 5 of the order in original. The penalty was also imposed as shown under column 5 of the table at page 4 and 5 of the adjudication order. When the matter was taken up in appeal the Commissioner, Central Excise (Appeals) passed the following order: -

(2.) WHEN the matter was called, no one appeared for the respondents. The notice for today's hearing have been received back with the postal remarks " factory closed" Earlier the matter had come up on 6.6.2000, 29.8.2000, 27.11.2000 and 29.1.2001 and at no stage the respondent was present.

(3.) SHRI M.M.Dubey, learned JDR submits that the order passed by the learned Commissioner has not recorded reasons as now the proof of export was acceptable and whether the respondents have produced any proof of export before the Appellate Authority.