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2019 (12) TMI 116

..... E-1 as provided in Annexure-14 Part-7 of CBEC manual - levy of penalty - principles of natural justice - HELD THAT:- The government has prescribed a simplified procedure particularly for those units who are not clearing their goods in home consumption but entire production is exported. In this regard various circulars were issued from time to time. It is observed that as regard the readymade garment, there is a specific circular No. 705/21/2003-CX dated 8.04.2003 was issued. According to which the appellant was suppose to follow the simplified procedure as prescribed in the said circular that means the appellant was not required to follow the procedure as prescribed under Notification 42/2001-CE (NT). Therefore, the demand only on the basis .....

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..... y preparing ARE-1 as provided in Annexure-14 Part-7 of CBEC manual. An equal amount of penalty was also imposed Under Section 11AC read with Rule 25 of Central Excise Rules, 2002. Therefore the appellant filed the present appeal. 2. Sh. Prakash Shah, Learned Counsel appearing on behalf of the appellant submits that the Show Cause Notice was issued on 20.01.2016 proposing recovery of Duty on the Readymade Garments exported during March, 2011 to February, 2013 by invoking extended period. The appellant as exporter of readymade garments rightly followed the simplified procedure which is prescribed by Board in Circular dated 8.4.2003.In the impugned order the said procedure was wrongly held to be inapplicable on the ground that the simplified p .....

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..... there is no demand even though branded readymade garments are exported by the appellant following simplified procedure. 3. He submits that denial of simplified procedure on the ground that it is applicable to exempted units only has rendered the circular dated 8.04.2003 redundant and defeats the purpose for which the circular was issued. He submits that in any event the demand cannot be sustained even if procedure under Notification No.42/2001-CE is not followed, in absence of any dispute as to the actual exports of goods. He submits that once the fact of export is not in dispute for mere failure to follow the prescribed procedure under Notification No.42/2001 does not result in demand of Excise Duty as held by this tribunal in the case of .....

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..... ith the ARE-1 procedure.In the above undisputed fact, the fact of export of goods was very much in the knowledge of the department. Therefore, there was no suppression of fact accordingly the extended period was not invocable. He placed reliance on the following judgments: Yenepoya Minerals & Granites Ltd. Vs. Commr. Of C. Ex., Bangalore reported in 2002 (142) E.L.T. 427 (Tri.-Bang.) Nahar Industrial Enterprises ltd. Vs. Commr. Of C. Ex., Chandigarh-I reported in 2003 (154) E.L.T. 284 (Tri.-Del.) Commissioner Vs. Nahar Industrial Enterprises Ltd. Reported in 2011 (268)E.L.T. A50 (S.C.) KLJ Organic Limited reported in 2013 (291) E.L.T. 138 (G.O.I.) Dymach Pharma reported in 2012 (281) E.L.T. 449 (G.O.I.) Enkay Containers reported in 2013 .....

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..... ecific circular No. 705/21/2003-CX dated 8.04.2003 was issued. According to which the appellant was suppose to follow the simplified procedure as prescribed in the said circular that means the appellant was not required to follow the procedure as prescribed under Notification 42/2001-CE (NT). Therefore, we are of the Prima Facie view that the demand only on the basis that the appellant have not followed the procedure prescribed under Notification 42/2001-CE(NT) will not sustain. However, in any case the exports of goods have to be established. In the present case there is no much dispute raised as regard export of goods. 7. We find that the appellant by Miscellaneous Application submitted some vital documents which were obtained under RTI, .....

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