Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (12) TMI 1350 - AT - Central ExciseExport of goods without payment of duty - procedure not followed - demand was raised for non-furnishing of export documents - Eligibility of the benefit of exemption Notification No 125/84-CE dtd 25.5.1994 - Held that:- Appellants cleared the goods under the cover of ARE-1s without payment of duty under Rule 19 of the Central Excise Rules 2002. The appellant failed to furnish the proof of export. The goods were cleared in 2003. The appellant had not furnished any corroborative evidence to establish the export of the goods till date. Hence, the demand of duty is justified. - demand was raised for non-furnishing of export documents. The goods were cleared for export without payment of duty under 19 of the said Rules. As per the provisions of law, if the appellant fails to furnish the export documents they are liable to pay duty. There is no ingredient available on record to invoke Section 11AC in this case. So, the imposition of penalty under Section 11AC is not warranted. At this stage, the Learned Authorised Representative submits that the penalty was imposed under Rule 25(1) of the Central Excise Rule 2002. The appellant cleared the goods under the Bond without payment of duty and therefore, the appellants has to be pay the duty for failure to furnish the export documents. It is not a fit case for imposition of penalty under Rule 25(1). Sub Rule (2) of Rule 25 provides that notwithstanding the provisions of Section 11AC of the Act, if any manufacturer removes excisable goods in contravention of the Rule are liable to pay penalty under the said Rules. In this case, the appellant cleared the goods for export and there is no allegation of clandestine removal of the goods as stated above. Hence, the imposition of penalty is not justified. - demand of duty alongwith interest is upheld. Penalties imposed on the appellant firm and the appellant No 2 are set aside - Decided partly in favour of assessee.
|