TMI Blog2016 (8) TMI 703X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise 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 whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the factory of the production or the manufacturer or warehouse or other approved premises within such extended period a the Assistant Commissioner of Central Excise or Deputy Commissioner may in any particular case allow. According to Revenue, the petitioner has exported the goods without payment of duty under the letter of undertaking. As they failed to submit the proof of export within the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecting imposition of levy and penalty. Reliance is placed on a circular dated 20th May, 1996, where-under, an exporter is obliged to file the proof of export. 2] Mrs. Deshmukh, learned counsel for the petitioner submits that the document dated 2.12.2010 issued by the Assistant Commissioner itself clarifies the authenticity of the export. It has been established and confirmed that the duty has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner also. Learned counsel relies on the judgment of the Apex Court in the case of Kedarnath Jute Manufacturing Co. Vs. Commercial Tax Officer dated 2nd April, 1965. 4] We have considered the submissions. Petitioners failed to submit the proof of export within the stipulated period of six months. The authorities, after undertaking the process of adjudication under Section 11AF of the Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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