2001 (12) TMI 96

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..... 01-TRY(D) (PNV), dated 30-1-2001 passed by the Commissioner of Customs (Appeals), Trichinapalli. 2. Briefly stated the Asstt. Commissioner refrained from demanding Central Excise duty of Rs. 1,82,663/- in respect of 5 AR4 clearances of goods for export under bond on account of non submission of proof of exports. He, however, imposed penalty of Rs. 250/- under Rule 14A of the CER, 1944. Upon appea .....

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..... executed with the Maritime Commissioner. 4. Govt. has gone through the written and oral submissions. It is observed that while the exports relate to 1992, 93 and 94 Show Cause Notice for demanding Central Excise duty and for imposition of penalty was issued vide O.C.N. 2855/95, dated 18-12-95 by the Range Superintendent. Perusal of the photocopies of the relevant AR4s (Exhibits A to the Revision .....

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..... e show cause notice answerable to the bond accepting authority and forward to that authority complete details of clearance effected for taking appropriate action in the matter at his end. However, the Asstt. Commissioner in charge of the factory of clearance for export could not take upon himself to demand duty or impose penalty under Rule 14A of the CER, 1994, in the facts and circumstances of th .....

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