2005 (2) TMI 605

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..... records and heard both sides. The case relates to imposition of penalty of Rs. 25,000/- on the appellant under Rule 25 of the Central Excise Rules. The charge against the appellant is that it exported goods without following the correct procedure of Executing Bond. Reference in this connection is made in the adjudication order to the supplementary instructions of September 2001 of the Central Boa .....

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..... tral Excise authorities. It is not fair or proper on the part of the authorities to subsequently take a view that the appellant has not followed the correct procedure. That apart, the instructions relied upon in the order came to be issued subsequent to the export. Export of the goods is not being doubted. In these circumstances, the imposition of penalty is grossly unwarranted. It is further to b .....

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