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2015 (1) TMI 849 - CGOVT - Central ExciseValidity of order passed by Deputy Commissioner of Central Excise - Rejection of proof of export - Monetary limit - Held that:- appellate authority has given a categorical finding with respect to powers of adjudication and held that in the matter of imposition of penalty, AC/DCCE cannot adjudicate cases involving duty of more than ₹ 5.00 lakhs. He has also held that in the matter of acceptance of proof of export, there is no prescribed monetary limit for adjudication of case. In these cases the DCCE vide impugned order-in-original dated 28.7.11 has rejected the proof of export and ordered for recovery of duty to the extent of ₹ 4471024/-along with interest and has not imposed any penalty. Applicant department has not challenged the above said finding of appellate authority that DCCE has unlimited power to accept/reject proof of export. So, the DCCE was competent to pass said order. Commissioner (Appeals) has considered the ground of compliance of principles of natural justice and allowed both appeals by setting aside the order-in-original. Government notes that Commissioner (Appeals) has not considered the document submitted as proof of export and did not give any finding on the proof of export submitted by party and erred inpassing an order which is bad in law. Government therefore is of view that matter is required to b remanded back for considering the matter afresh on merits of the case by following principle of natural justice. - Decided in favour of Revenue.
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