2025-VIL-354-CESTAT-DEL-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Export without payment of duty, Rule 19 of Central Excise Rules, 2002, evidence of export - Appellant, a merchant and not a manufacturer, had obtained CT-1 certificates to procure goods (batteries) from M/s HBL Power systems Ltd. without payment of duty for export under Rule 19 of Central Excise Rules, 2002 - upon verification Dept found that the appellant had not exported the goods, but had instead sold them to third party - Whether the appellant was entitled to procure goods without payment of duty under Excise Rule 19 when the goods were not actually exported - HELD – The Rule 19 of CER, 2002 allows for export of goods without payment of duty, subject to conditions and procedures prescribed under sub-rule (3). The basic requirement is that there must be evidence to establish that the goods removed from the factory are the ones that were actually exported - In this case, the appellant failed to provide the original and duplicate copies of ARE-1 along with the shipping bills and bill of lading, as required under Notification 42/2001-CE. Instead, the appellant had sold the goods to CEL, which does not meet the requirement of actual export under Rule 19 - The Rule 19 does not provide for clearing goods and selling them to a third party who may then export or use them for manufacturing goods for export. The demand of duty, interest and penalties imposed on the appellant is upheld as the appellant had not exported the goods but were removed without payment of duty - the impugned order is upheld and the appeal is dismissed
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