2009 (10) TMI 790

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l No. 50, 51 52/2007- C.E. dated 26-3-2007, passed by the Commissioner of Central Excise Appeals-I), Bangalore. 2. The brief facts of the case that arise for consideration that the appellants are engaged in manufacture of excisable goods falling under Chapter 34 of the Central Excise Tariff Act, 1985. They were cleared duty free under the cover of ARE-3 certificates. During the period, they cl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rtificates are accepted by the Department, there cannot be any penalty. He read out the provisions of Rule 20 of the Central Excise Rules, 2002. 5. The learned JDR submits that there is a violation of Rules in not following the procedure laid down for submission of re-warehousing certificates under Rule 20 of the Central Excise Rules, 2002 which according to him should be submitted within 90 day .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ppellants could be only under Rule 27, for breach of provisions of Rule 20 of the CER, if any. I do not find any breach of provisions of the said rule, as the appellant has submitted the re-warehousing certificates and they have been accepted by the Revenue. If that be so, in my view, the impugned order upholding but reducing the penalty to Rs. 1000/- is unsustainable and is set aside. The appeal .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X