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TMI Blog2004 (3) TMI 604X X X X Extracts X X X X X X X X Extracts X X X X ..... Order per : Archana Wadhwa, Member (J)]. All four appeals are being disposed of together as they arise out of the identical facts and circumstances. 2. M/s. Jay Jagdish Sugar is a merchant-exporter and obtained a release order from the Director of Sugar, Govt. of India, New Delhi for procurement of sugar for export purposes. In one of the cases sugar was procured from M/s. Agasti SSK Ltd. a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thirty-four thousand one hundred and ninty-five) in the other cases was paid by them. 3. On the above basis the appellants were issued show cause notices for confirmation of interest as also for imposition of penalty, which culminated into the impugned orders vide which penalty of an amount equivalent to duty amount was imposed upon M/s. Jay Jagdish Sugar and penalty of Rs. 1,00,000/-(one lakh) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them inasmuch as they had on their own paid the entire amount of duty before the issuance of the show cause notice. 6. We find that the Commissioner vide his impugned order has imposed penalties upon M/s. Jay Jagdish Sugar of amounts equivalent to the amounts of duties, which the appellants have paid themselves before issuance of the show cause notice. However, since there has been a lapse on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the other two appellants we find that the sugar was cleared by them without payment of duty on the basis of the certificates issued by the Superintendent. As such the said manufacturing units were not responsible for the production of proof of exports and if the goods are not exported the entire responsibility rests on the merchant exporter. The observations made by the Commissioner that the said ..... X X X X Extracts X X X X X X X X Extracts X X X X
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