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Proof of export

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This query is : Resolved

SK Mishra (Querist)

12 March 2013 Dear Sir, We are manufacturer & Regularly removing material without payment of Duty on strength of CT-1( B-1 Bond is executed by Merchant Exporter) even though we are getting Show Cause Notice from Excise department for non submission of Export Proof. First Notice received in year 2010 & same was dropped by Asst. Commission & again in year 2012 SCN served on same ground Kindly let me know how to stop this illegal processes adopted by Central excise officers.

Arun Kumar Singh

Arun Kumar Singh (Expert)

13 March 2013 If export is through merchant exporter, ARE-1 form should be signed both by manufacturer as well as merchant exporter. If goods is exported under bond of merchant exporter, only he will be liable for action. Duty can not be demanded from manufacturer- Tejal paper Mills vs. CCE 2003(156) ELT 364 (CESTAT), CCE vs. Simplex Mills (2007) 215 ELT 107 (CESTAT). You can contest the case.

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