2011 (10) TMI 183

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..... y cannot be imposed. - E/2438/2010 - Final Order No. 708/2011 - Dated:- 21-10-2011 - SHRI P. G. CHACKO, J. Appearance Shri Ganesh Havannur, SDR for the Revenue. After examining the records and hearing both sides, I am of the view that the appeal itself requires to be finally disposed of at this stage. Therefore, after dispensing with pre-deposit, I take up the appeal. 2. This app .....

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..... cate produced by the party as proof of export of the goods. The exporter's omission with regard to LUT and ARE-I was reckoned as a procedural lapse and, in a lenient view, the adjudicating authority refrained from taking further action in the matter. The party was cautioned for the future and further proceedings were dropped. The Order-in-Original was reviewed in the department and an appeal prefe .....

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..... -rule of Rule 25 was not specified in the show-cause notice. It has also been submitted that, when the substantial requirements of exports under Rule 19 were satisfied by the appellant, any penalty under Rule 25 was not proper. The appellant has also endeavoured to distinguish the Tribunal's decision relied on in the impugned order. Learned counsel for the appellant has reiterated the grounds of t .....

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