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2013 (7) TMI 74 - GOVERNMENT OF INDIAExport without payment of duty - Procedural lapses by Assessee - penalty under rule 25 - export by merchant exporter - Shown the clearance for Export without payment of duty in their ER-1 return; but they had not submitted triplicate and quadruplicate copies of ARE-1 to Range office within 24 hrs of clearance for export as required under Notification No. 42/2001-C.E. (N.T.), dated 26-6-2001 issued under Rule 19 of Central Excise Rules, 2002. - Held that:- Government therefore after considering the submission of the applicant about some business difficulty and lack of cooperation from the side of merchant-exporter, thinks it proper that these documents can be considered and accepted as the same are not questioned by lower authorities with regard to their authenticity. Therefore since the substantial evidences of co-relatability are there, the rebate should not be denied for minor procedural lapses as held by this authority in case of COTFAB Exports [2005 (11) TMI 100 - GOVERNMENT OF INDIA]. - Decided in favor of assessee. Regarding penalty - Held that:- Applicant had not complied with certain procedural requirements including that of not properly submitting copies of impugned ARE-1s well within 24 hrs. of stated clearances. So the applicant is rightly held liable to penalty under Rule 25 of the Central Excise Rules, 2002. Government therefore upholds the penalty imposed as per impugned Order-in-Original. - Decided against the Assessee.
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