9911796707
TMI Blog2024 (6) TMI 1323X X X X Extracts X X X X X X X X Extracts X X X X ..... castings falling under Chapter 73 of CETA, 1985. They were availing credit on inputs, capital goods and input services and utilized the same towards payment of duty. They cleared their finished goods for export both on payment of duty as well as without payment of duty. For the goods cleared for export without payment of duty, the appellants were required to furnish a Letter of Undertaking (LUT) to the jurisdictional Deputy / Assistant Commissioner of Central Excise in terms of Notification No. 42/2001-CE (NT) dated 26.6.2001. The appellants had filed a LUT with the Assistant Commissioner of Central Excise for the period covering from 18.8.2011 to 17.8.2012 and the LUT was assigned with Sl. No. 29/2011. The Central Excise officers on verifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ieu of a bond". He stated that at para 5 of the Order-in-Original, the details of export clearance was recorded and the same is reproduced below; "5. Hence, the details of export clearance made during the period from 18.08.2021 to 23.09.2012 were called for from the assessee vide letter O.C.No.2542/2012 dated 25.09.2012 of the Superintendent of Central Excise, Melur Range. On verification of ARE-1s issued for the month of August 2012 and September 2012, it was observed that the assessee have cleared the good for export without payment of duty under the following ARE-1s citing the LTU Sl. No.29/2011 dated 11.08.2011 which was not in force as on date." Thus, once the goods are exported out of India and proof of export is on record, the rol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Amarjit Singh Kalra (Dead) by Lrs. v. Pramod Gupta (Smt) (Dead) by Lrs. & Anr. [(2003) 3 SCC 272] ; "26. Laws of procedure are meant to regulate effectively, assist and aid the object of doing substantial and real justice and not to foreclose even an adjudication on merits of substantial rights of citizen under personal, property and other laws. Procedure has always been viewed as the handmaid of justice and not meant to hamper the cause of justice or sanctify miscarriage of justice........" 5. Once the fact of the Export of the goods was not questioned, the confirming of demand along with interest and imposing an equal penalty under sec. 11AC of the Central Excise Act, 1944, for a procedural lapse was too harsh and not warranted. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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