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2019 (12) TMI 116 - AT - Central ExciseRecovery of Duty on the Readymade Garments exported - demand on the ground that the appellant did not follow the procedure of Notification No. 42 of 2001-CE (NT) dated 26.06.2001 by preparing ARE-1 as provided in Annexure-14 Part-7 of CBEC manual - levy of penalty - principles of natural justice - HELD THAT:- The government has prescribed a simplified procedure particularly for those units who are not clearing their goods in home consumption but entire production is exported. In this regard various circulars were issued from time to time. It is observed that as regard the readymade garment, there is a specific circular No. 705/21/2003-CX dated 8.04.2003 was issued. According to which the appellant was suppose to follow the simplified procedure as prescribed in the said circular that means the appellant was not required to follow the procedure as prescribed under Notification 42/2001-CE (NT). Therefore, the demand only on the basis that the appellant have not followed the procedure prescribed under Notification 42/2001-CE(NT) will not sustain. However, in any case the exports of goods have to be established. In the present case there is no much dispute raised as regard export of goods. Also, the appellant by Miscellaneous Application submitted some vital documents which were obtained under RTI, after the Adjudication Order was passed. Those documents were not considered while passing the Adjudication Order. Since the veracity of these documents needs to be verified on factual background, which can be done by the Adjudicating Authority - Therefore, the matter needs to be remanded to the Adjudicating Authority - appeal allowed by way of remand to the Adjudicating Authority for passing a fresh order.
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