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Central Excise - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Levy of penalty - failure to produce proof of export within 45 ...


No Penalty for Failing to Submit Export Proof in 45 Days Due to Procedural Lapse; Duty and Interest Paid.

May 11, 2019

Case Laws     Central Excise     AT

Levy of penalty - failure to produce proof of export within 45 days of export as prescribed under the said Notification - it is a procedural lapse only - appellant has paid the duty along with interest to the extent of not submitting the proof of export - No penalty.

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