Clearance of excisable goods outside factory without payment of duty and without preparing any documents violate Excise Rules & procedure

Velji P & Sons Vs C.C.E. & S.T. (CESTAT Ahmedabad) The case of the department is that the appellant M/s. Rawmin Mining and Industries Pvt. Ltd. is 100% export oriented unit has cleared 444903.645 MTs of their final product namely Beneficiated Bauxite and stored at the plot allotted to their custom house agent and shipping agent M/s. Velji P & Sons near Porbandar Port. In respect of such clearance no document such as export document, excise invoice or ARE- 1 was issued therefore the department contended that the excisable goods were cleared without payment of duty and without issuin...