2000 (10) TMI 665

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..... -1996 in container under the supervision of jurisdictional Range Superintendent. The vehicle carrying the said loaded container met with an accident in transit from Satara to Mumbai and police panchnama was drawn on the spot of accident by Khopoli police. The intimations regarding accident was given to the jurisdictional Assistant Commissioner, Central Excise, Satara on 23-12-1996 and permission for bringing back the said container, containing the goods cleared for export, was sought for and which was granted by the said Assistant Commissioner on 26-12-1996. The entire consignment was brought back and was examined by the jurisdictional Range Supdt. on 27-12-1996. Then the concerned Range Supdt. issued show cause cum demand notice dated 18-6 .....

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..... consignment of granite slabs for export under bond in a container truck after observing all the procedural requirements. The vehicle however, met with an accident on way to Mumbai and incured a heavy damages. A panchnama was drawn by Khopoli Police on the place of accident. The appellants immediately informed on 23-3-1996 to Supdt. of Central Excise, regarding accident and also informed him that the container is likely to reach factory back from the accident site. The Asstt. Commissioner granted them the permission to bring back the goods cleared for export which had met with the accident, by his communication dated 26-12-1996. On receipt of the consignment back in the factory on 27-12-1996, a panchnama was drawn at the factory by the Supd .....

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..... nce Co. Shri Kulkarni stated that this fact has no relevance of the dutiability of the goods. As regards penalty, Shri Kulkarni submitted that there has been no mis-declaration or suppression. The facts would show that at every stage, the appellants have acted after due permission or due intimation whenever necessary. Therefore, the question of imposing penalty should not arise. He therefore, requested for allowing the appeal with consequential relief. 5. I have carefully considered the appellants' submissions - both written as well as oral. The following facts are undisputed :- (i)      The goods (granite slabs) were cleared for export under bond, as per law; (ii)     There was an accide .....

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