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2018 (2) TMI 362 - AT - Central ExcisePenalty u/r 27 of CER 2002 - Delay in submitting ARE-1 Applications against export of goods - contravention of Rule 19 of CER 2002 - Held that: - there is no dispute or allegation that Appellant had not effected the export or not met with essential conditions as enumerated under N/N. 42/2001-CE(N.T.) dated 26.06.2001. The case is limited to the extent that Appellant could not file the ARE-1 Applications within 24 hours of removal of goods. The delay occurred, owning to the reason that concerned employee met with road accident. However, the said ARE-1 Applications were filed on 30.12.2013 as soon as said employee resumed his duty. The delay caused is nothing but procedural irregularity. The Appellant is not a habitual offender as there has been no delay in filing the application prior to aforesaid period (December, 2013) or post to the aforesaid period - penalty cannot be levied. Appeal allowed - decided in favor of appellant.
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