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TMI Blog2003 (9) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... ra, JDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. After hearing both sides for some time, we find that the appeal itself can be disposed of at the stay stage itself. As such, we waive the pre-deposit of duty and penalty and proceeded to hear the main appeal. 2. Shri M.H. Patil, learned advocate for the appellants states that the appellants manufacture made-up textile ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner of Central Excise, Jaipur as well as to the appellants. The learned advocate points out that the Commissioner of Central Excise, Jaipur in her order confirming a duty demand of Rs. 1,92,45,320/- and imposing a penalty of an equal amount apart from ordering to pay interest has ignored the said clarification from the Ministry. It is the contention of the learned advocate that there has been no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d purpose of manufacturing the export products. There is also no allegation that products made from such fabrics have not been exported. In fact, the made-up articles have been allowed to be directly exported by the departmental officers from the appellant s factory and proof of export has also been received. In such a situation, the clarification received from the Ministry on a reference made by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellants with a huge demand of Rs. 1,92,45,320/- and also in addition, inflicting a severe penalty of an equal amount of Rs. 1,92,45,320/- on the appellants. Officers of Commissioner s rank who have been vested with the responsibility of adjudicating cases without financial limits must be circumspect in imposing such heavy duty and penalty burdens on genuine exporters and should not misuse st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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