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2010 (10) TMI 446 - AT - Central ExcisePenalty - Export - Non-filing of ARE-1 - Instead of filing the ARE-1 within 24 hours, the appellants filed once in a month -issued 33 show-cause notices against 33 AREs and penalties of Rs. 1,000/- each of show-cause notices - The appellants submits that they were instructed orally by the Department - Hence, in the absence of any written order from the jurisdictional officer, that is only a technical lapse on the part of the appellants - Hence, the penalties are reduced to Rs. 2,000/- Appeals are disposed of.
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