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TMI Blog2010 (3) TMI 980X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants) against OIO No. 35/CEX/JC/209 dated 30th November, 2009. The brief facts of the case are that the appellant cleared the excisable goods valued at Rs. 77,98,047/- involving Central Excise duty of Rs. 7,10,939/- to Special Economic Zone (SEZ) without payment of duty under Rule 30 of SEZ Rules, 2006; that the said goods, were cleared without payment of duty on the strength of letter of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant had produced re-warehousing certificates, but imposed penalty of Rs. 1 lakh under Rule 25 of the Central Excise Rules, 2002. 2. Aggrieved against the imposition of penalty, the appellant has come up with the present appeal along with stay petition. The contentions of the appellant are summarized as under : (i) that penalty under Rule 25 of Central Excise Rules can be imposed only i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equested that the original petition itself may be taken for hearing. Accordingly, the hearing has been held for the main petition. During the hearing, he reiterated the submissions made in the appeal memorandum. 4. I have gone through the case records including record of PH, carefully. As requested by the consultant, I proceed to take the main appeal itself for final decision after waiving pre-d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, penalty cannot be imposed under Rule 25 of the Central Excise Rules. Under the above circumstances, penalty imposed by the Joint Commissioner is not supported by any law. 4.1 In addition to the above, on merits also, the appellant is not liable to pay any penalty. Perusal of the record reveals that the appellant cleared goods without payment of duty claiming exemption under Rule 30 of SEZ Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but could not get the same. What was possible by the appellant has been done. It is not possible or expected from the appellant to go to the destination point and get the goods re-warehoused and produce the same at the origin point. In other words, the delay had been occurred at the destination point and for which the appellant cannot be faulted. Under the above circumstances, the imposition of p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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