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2011 (11) TMI 336 - AT - Central ExciseManufacturer of spring and exporting the same against letter of undertaking - Non- submission of statement in Annexure 19 along with relevant documents in terms of para 13.2 of Chapter VII (Export without payment of duty) of the Supplementary Instructions, 2005 read with Rule 19 of Central Excise Rules 2002 and notification No. 42/2001 CE(NT) dated 26.6.01. - penalty imposed under Rule 27 – Held that:- Rule 27 provides for imposition of general penalty for breach of Central Excise Rules, 2002. Inasmuch as non-filing of the submissions in Annexure 19 was not the requirement in terms of said Rules. Further, information required to be filed in Annexure 19 was in any case available to the Revenue, as such, it remains only a technical or venial breach of provisions of rules, not resulting in any revenue loss to the exchequer. Thus, penalty imposed under Rule 27 is not justified.- Decided in favor of assessee.
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