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2012 (11) TMI 295 - CESTAT, NEW DELHIPenalty for contravention of the provisions of Notification No. 42/2001-C.E. issued under Rule 19 – alleged that Appellant clearing their export consignment under self-sealing and self-certification procedure must have intimated the Jurisdictional Central Excise Officers 24 hours in advance – Held that:- There is no provision that the intimation regarding clearance under self-sealing and self-certification procedure must be sent to the Jurisdictional Central Excise officers in advance - All which is required is that the designated official of the exporter company self-certify on all the copies of the ARE-1, that the goods has been sealed in their presence and send the original and duplicate copies of the ARE-1 to the Jurisdictional Superintendent within 24 hours of the removal of the goods - order imposing penalty on the appellant for contravention of the provisions of notification issued under Rule 19 is not sustainable - appeal is allowed.
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