Custom, Excise & Service Tax Tribunal
M/S. Trina Quebec Gears Ltd vs Cce, Rohtak on 22 March, 2012
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066. BENCH-,,,,,SM Excise Appeal No.E/30/2010-SM [Arising out of Order-in-Origin No.30/Commr/CS/09/CE dated 26.08.2009 passed by the Commissioner, Rohtak]. M/s. Trina Quebec Gears Ltd. Appellant Vs. CCE, Rohtak Respondent
Present for the Appellant : None Present for the Respondent:Shri. B.L. Soni, DR Coram: HONBLE MR. D.N. PANDA, JUDICIAL MEMBER Date of Hearing/Decision:22.03.2012 ORDER NO. _______________ DATED:________ PER: D.N.PANDA Notices had gone repeatedly in this case. Appeal was listed for hearing from 13.10.11 issuing notice dated 4.8.11. There after when the matter was adjourned to 7.12.11 notice dated 20th October, 11 was issued. Again when the matter was adjourned to 27.1.12 notice dated 8.12.11 was issued. For hearing the matter today notice dated 30.1.12 was issued. Despite several notices the appellant has not chosen to appear for hearing before Tribunal.
2. Shri Soni, ld. Representative for Revenue says that in respect of claim of export of goods when the appellant failed to produce relevant shipping bill, realisation of the foreign exchange and other relevant documents of export, claim of appellant was denied. That resulted in levy of duty of Rs.86,647/- and followed by penalty of Rs.20,000/- under Rule 173 Q of Central Excise Rules 1944 for the mis-declaration in respect of removal of goods made in DTA in the guise of export.
3. Heard Revenue.
4. This is second round of litigation before Tribunal as is apparent from discussion and finding portion of the first appellate order. Ld. Appellate authority had applied his mind to scrutinise the documents produced before him. No documents relating to air or shipping bills nor bank realisation certificate was produced. Learned Authority below doubted export. When no foreign-exchange earning came to record, he held that the appellant in the guise of export had cleared the goods in DTA. There is no pleading of the appellant available from the appeal memo to appreciate that it had led any evidence to show in its favour about bank realisation of the foreign exchange. Had the evidence been possessed by the appellant, that could have been produced before the authority below. The appellant did not come out with clean hands to prove the export nor there is evidence of reaching of goods at its destination. It is not practicable to keep the matter pending, when no evidence is available on record to allow claim of appellant. Therefore, appeal is dismissed confirming adjudication.
[Dictated & Pronounced in the open Court].
(D.N.PANDA) JUDICIAL MEMBER Anita