2004 (9) TMI 417

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..... In this appeal, which has been filed by the appellants against the impugned order-in-appeal, the issue relates to the imposition of penalty on the appellants for violation of the Condition-II of Notification No. 42/2001, dated 26-6-2001, for having failed to submit the proof of export within 6 months from the date of clearance of the goods, from the factory. 2. The ld. Counsel has contended that .....

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..... penalty of Rs. 5,000/- has been imposed on them for having failed to submit proof of export within six months from the dates of clearnances of the goods from the factory by invoking Condition No. II of the above said Notification. But, in my view, this Condition could not be invoked for imposing penalty on the appellants. The bare perusal of this Condition of the Notification leaves no doubt in on .....

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