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2016 (8) TMI 703 - HC - Central ExciseDemand of duty, interest and penalty - export of goods without payment of duty under letter of undertaking - failure to submit a proof of export within a period of six months - Held that:- the authorities, after undertaking the process of adjudication under Section 11AF of the Central Excise Act, imposed penalty as the petitioners failed to pay the interest also. It is disclosed that CENVAT credit is taken by the petitioners after furnishing the proof of export. There is no dispute between the parties that the duty has been debited correctly and the authenticity of the export is established and proof of export has been accepted by the Department. No provision is pointed out which lays down the consequences of imposition of penalty and interest on non submission of proof of export. - Decided in favour of appellant
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