2005 (9) TMI 430 - AT - Central Excise

Summary

Issues:
1. Contesting correctness of Order-in-Appeal dropping duty demand and penalty.
2. Duty demand and penalty confirmed due to non-submission of duplicate copy of invoices for goods exported to Nepal.
3. Reversal of duty demand and penalty by Commissioner (Appeals) based on submission of quadruplicate copy of invoice, bank realisation certificate, and endorsement by Nepal Customs Officer.
4. Upholding impugned order and dismissing revenue's appeal.

Analysis:
1. The appeal before the Appellate Tribunal CESTAT, New Delhi involved the revenue contesting the correctness of the Order-in-Appeal which dropped the duty demand and penalty against the respondent. The Commissioner (Appeals) had initially confirmed the duty demand and penalty, which was later reversed.

2. The duty demand of Rs. 1,23,541/- with a penalty of Rs. 10,000/- was confirmed by the adjudicating authority due to the non-submission of duplicate copies of invoices for goods exported to Nepal by the respondents. However, the Commissioner (Appeals) reversed this decision by emphasizing that the duplicate copy of the invoice was required to be forwarded through the Customs Incharge of the land customs station in India, duly endorsed by the Nepal Customs Officer.

3. The Commissioner (Appeals) highlighted that the lapse in not submitting the duplicate copy of the invoice was attributed to the Customs Officers of Nepal and the place of exportation. The respondents were not penalized for this lapse as they had presented the quadruplicate copy of the invoice, along with the bank realisation certificate and endorsement by the Customs authority of Nepal. The Commissioner (Appeals) found no legal or factual basis to disturb this decision.

4. Consequently, the Appellate Tribunal upheld the impugned order and dismissed the revenue's appeal. The Tribunal concurred with the findings of the Commissioner (Appeals) and concluded that there was no justification to overturn the decision based on the evidence and legal considerations presented during the proceedings. The order was dictated in the open court, finalizing the judgment on the matter.