TMI Blog2017 (6) TMI 932X X X X Extracts X X X X X X X X Extracts X X X X ..... e very first instance they have stated that duty had not been paid to the factum of export to Nepal and other countries which have not been found to be untrue. The duty was payable for the export of ₹ 30,000/- in Nepal in view of Explanation (G) to Clause 5 of the N/N. 8/2003-CE. In this view of the matter, the penalty of ₹ 10,000/- dropped. Appeal allowed - decided partly in fav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 483/- and had not paid Excise duty on the excess clearance. On being questioned, the appellant had submitted that the clearances were on account of three invoices dated 9th June, 2006, 21 st June, 2006 and one on 13th July, 2006 issued to the Merchant Exporters, Dura Exports Pvt. Ltd., Mahesh Trading Company and Silver Sterling Pvt. Ltd., and as such merchant exporters have exported the goods an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with Cess. The show cause notice was adjudicated by the Assistant Commissioner on contest and the proposed demand confirmed with equal amount of penalty for contravention of the provisions of Rule 19 and for duty short paid on the export to Nepal under Section 11AC of the Act. Being aggrieved, the appellant preferred appeal before learned Commissioner (Appeals), who was pleased to hold that no dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstance they have stated that duty had not been paid to the factum of export to Nepal and other countries which have not been found to be untrue. The duty was payable for the export of ₹ 30,000/- in Nepal in view of Explanation (G) to Clause 5 of the Notification No.8/2003-CE. In this view of the matter, I drop the penalty of ₹ 10,000/- retained by learned Commissioner (Appeals). Thus, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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