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2014 (4) TMI 1052 - AT - Central ExciseDuty demand - Clearance of goods in domestic area without payment of duty - Commissioner (Appeals), after examining the records placed before him, dropped the duty demand, interest and penalty on the Manager Shri M. Banerjee but confirmed the penalty imposed on JNL to the tune of ₹ 50,000/- for not following the proper procedure and for the lapse committed by them - Held that:- On going through the ARE 1, I find that the goods cleared by JNL against this ARE 1 has been exported by the merchant exporter and the said fact has been confirmed by the department itself. This fact has not been appreciated by the Revenue while filing this appeal before me. In the circumstance, I do not find any infirmity with the impugned order quo dropping demand for duty and interest as the fact is on records that the goods have been cleared under the impugned ARE 1 were finally exported. - As 11 consignments have been cleared by JNJ against ARE 1 for not mentioning the place of export therefore, the penalty imposed by the Commissioner (Appeals) on JNL is proper and correct. In the circumstance, I do not find any infirmity with the impugned order. - Decided against Revenue.
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