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2015 (4) TMI 116 - CGOVT - Central ExciseDuty demand - Non submission of original and duplicate of ARE-1 duly certified by the Customs Authority - Loss of documents - Imposition of penalty under Rule 25 - Held that:- Applicant had exported goods valuing ₹ 30,60,964.20 vide ARE-1 No. 1/09-10 dated 16.09.2009 under bond. Since no proof of export was submitted, Range Supdt. vide letter dated 22.03.2010 asked the exporter to submit proof of export. Applicant vide letter dated 25.07.2010 claimed to have exported the goods vide shipping bill No. 7154864 dated 15.09.2009 and contended that ARE-1 original & duplicate could not be produced as they were lost. Original authority after following due process of law confirmed the demand of ₹ 2,52,223/- along with interest and also imposed penalty of ₹ 2,52,223/- under rule 25 of Central Excise Rules 2002. Commissioner (Appeals) upheld the said order-in-original. - It is quite clear that department had made efforts to ascertain whether said goods were exported but it could not be confirmed by Assistant Commissioner Customs CFS Mulund. It is the responsibility of exporter submit valid proof of export in time which he failed to submit. Rather he has blamed the department for failure in internal communication. Government observes that applicant exporter has failed to submit valid proof of export and therefore demand of duty is rightly confirmed in this case. The penalty equal to the duty involved, imposed in this case is quite harsh. Therefore, Government reduces the penalty to ₹ 20,000/- under rule 25 of the Central Excise Rules, 2002 - Decided partly in favour of assessee.
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