2011 (11) TMI 336

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..... plementary Instructions, 2005 read with Rule 19 of Central Excise Rules 2002 and notification No. 42/2001 CE(NT) dated 26.6.01. - penalty imposed under Rule 27 – Held that:- Rule 27 provides for imposition of general penalty for breach of Central Excise Rules, 2002. Inasmuch as non-filing of the submissions in Annexure 19 was not the requirement in terms of said Rules. Further, information require .....

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..... gation is that they did not submit the statement in Annexure 19 in respect of export of goods along with relevant documents in terms of para 13.2 of Chapter VII (Export without payment of duty) of the Supplementary Instructions, 2005 read with Rule 19 of Central Excise Rules 2002 and notification No. 42/2001 CE(NT) dated 26.6.01. As such, penalty stands imposed under the provisions of Rule 27 aft .....

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..... Commissioner to issue instruction providing for any incidental or supplementary matters consistent with the provisions of Act and these rules. The appellants contention is that the instructions requiring them to file submissions in Annexure 19 form are not in consistent with the provisions of the Act and Rules. Rule 27 provides for imposition of general penalty for breach of Central Excise Rules, .....

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