Judgment
1. In these two appeals, filed by M/s. Punsumi India Ltd., the issue involved is whether the rebate of central Excise duty is available to them in respect of Aluminium Electrolytic Capacitors exported through Exporters.2. Shri Randhir Singh, learned Advocate, submitted that they had exported Capacitors to Bangladesh through Merchant Exporter, M/s. Pekon Electronics Ltd., on payment of excise duty; that the Assistant Commissioner rejected their rebate claims on the ground that the description given on the Shipping Bills was Black and White T.V. in C.K.D. condition which description did not tally with the description given on AR-4 and as such the goods exported were not the same as those initially cleared by them. The learned Advocate, further, submitted that the Black and White T.V were exported in 'completely knocked down' condition, that is, unassembled kit of T.V. as described in the Shipping Bill of the Merchant Exporter; that the capaicators are the essential parts of T.V. set; that the numbers of AR4s under which the goods were removed from their factories are clearly mentioned on the shipping bills concerned which goes to show that the capacitors cleared by them were exported to Bangladesh; that it is evident from the copy of customs signed packing slip of the shipments in question that the capacitors were exported by the Merchant Exporter. In support of his contention, the learned Advocate submitted photocopies of AR4, Bill of Export for duty free goods, packing list and shipping bill.
3. Countering the arguments, Shri M.D.Singh, learned SDR, reiterated the findings as contained in the Adjudication Order and impugned Order-in-Appeal.
4. I have gone through the submissions of both the sides. The claim for rebate of duty have been rejected as the description of goods on AR4 did not tally with the description of the goods mentioned on Shipping Bills. The learned Advocate has shown with the help of the various documents, such as Bill of Export for Duty Free Goods and Packing List that the goods exported, along with other parts of Black & White T.V., were Aluminium Electrolytic Capacitors as the relevant AR4 numbers are mentioned on these documents. As these documents were not before the Adjudicating Authority, I remand both the matters to him for reconsideration and a fresh adjudication of the matters in the light of the various documents to be produced by the Appellants. Thus both the appeals are allowed by remand.