2007 (1) TMI 430 - AT - Central Excise

Summary

Issues involved: Appeal against recovery of duty for procedural lapses in export under Rule 18/19 of Central Excise Rules, 2002.

Summary:
1. The appeal was filed by the Revenue against the Order-in-Appeal setting aside the Order-in-Original which confirmed duty recovery due to procedural lapses in export under Rule 18/19 of Central Excise Rules, 2002.

2. The Respondent, an exporter of textile articles, had exported goods but failed to follow the proper procedure. The Jt. Commissioner noted procedural violations but considered them condonable. The Commissioner (Appeals) acknowledged the lapses but also recognized that the goods were indeed exported. The Commissioner (Appeals) did not impose any penalty, citing precedents. The Revenue was dissatisfied.

3. The Revenue contended that procedural lapses in export cannot be condoned as there is no provision for it under the current rules, unlike the previous Rule 12 of Central Excise Rules, 1944.

4. The Respondent's counsel argued that duty recovery was unjustified as the goods were exported, and the lapses were procedural and condonable based on legal precedents.

5. After hearing both parties, it was found that the Revenue's grounds for appeal were weak and lacked merit. The Commissioner (Appeals) had appropriately considered the case, did not impose a penalty, and followed relevant legal precedents. The appeal was rejected.