TMI Blog2018 (1) TMI 961X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the goods and as such allegedly diverted the goods to the local market in a clandestine manner - Once the Appellate Authority came to a conclusion that the goods have been exported, the very base for confirmation of demand of duty vanishes. Hon’ble High Court in the case of Jubilant Life Sciences Ltd. vs. Union of India [2016 (11) TMI 316 - ALLAHABAD HIGH COURT] has held that bank realization certificate has no link with the factum of export of the goods and non-submission of the same cannot be made, the basis for denial of the rebate of duty on the exported goods. Appeal allowed - decided in favor of appellant. - E/2343/2009-EX[SM] - A/71761/2017-SM[BR] - Dated:- 22-11-2017 - Mrs. Archana Wadhwa, Member (Judicial) Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, issued under Rule 19 of the Central Excise Rules, 2002, the exporter s required to follow the conditions and safeguard the Revenue for availing the benefit as provided in the Notification. The appellants failed to produce the certificate of remittance of ₹ 2,53,670/-. Thus it has been alleged that the appellants did not export the goods amounting to ₹ 2,53,670/- and it appeared that the same were cleared by them otherwise. Accordingly, a demand show cause notice dated 13.12.2007 for recovery of Central Excise duty of ₹ 40,587/- as BED and ₹ 812/- as Education Cess along with demand of interest under Section 11AB and imposition of penalty under Section 11AC of the Central Excise Act, 1944 was issued to the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port goods due to late delivery of goods and quality of goods. From the above, it is observed that there was no deliberate attempt to evade payment of Central Excise duty on the part of the appellants but rather short receipt of payment from the buyer and non payment of duty id on account of a difference in interpretation of the Notification and CBEC s instructions. In these circumstances, imposition of penalty on the appellants under Section 11AC of the Central Excise Act, 1944 without fulfilling the ingredients in the said section appeared not justified and I accordingly set aside the penalty imposed. 3. As is seen from above, Appellate Authority has himself arrived at a finding that there is no dispute regarding export of the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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