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2019 (5) TMI 711 - AT - Central ExciseLevy of penalty - clearance of Cement without payment of duty for export - failure to produce copy of ARE-1’s within 24 hours of clearance of goods - failure to produce proof of export within 45 days of export as prescribed under the said Notification - suppression of facts or not - imposition of penalty - HELD THAT:- It is a case of non-submission of proof of export which is a procedural lapse and accordingly the appellant has paid the duty along with interest to the extent of not submitting the proof of export. Further, the penalty envisaged under Section 11Ac read with Rule 25 is not warranted in the present case as the ingredients required for imposition of penalty such as fraud, wilful mis-statement, collusion or suppression of fact with intent to evade payment of duty is absent in the present case. Penalty u/s 11AC - HELD THAT:- In the present case, the provisions of Section 11AC have not been complied with and in the absence of which imposition of penalty under Section 11AC is not sustainable in law - penalty set aside. Appeal allowed - decided in favor of appellant.
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