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TMI Blog2011 (8) TMI 639X X X X Extracts X X X X X X X X Extracts X X X X ..... enuine exporter or not. As the appellants have cleared the sugar without payment of duty on the strength of CT.1 certificate, therefore, they cannot be held having mala fide intention to evade duty. We have also found that CT.1 certificate is a genuine certificate and it is not alleged that CT.1 certificate has been obtained by fraud. - No penalty. - E/417/04-Mum - Final Order No. A/745/2011-WZ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... porter. In this case, the merchant exporter placed an order with the appellants to procure sugar for export without payment of central excise duty on furnishing CT-1 certificate issued by Maritime Commissioner. As the sugar is an essential commodity, the merchant exporter also produced release orders from the Ministry of Food, Government of India. On procuring these documents, the appellants clea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Rules, 2001. Aggrieved by the said imposition of penalty, the appellants are before us. 3. Shri Abhay Kolte, ld. counsel appearing on behalf of the appellants submitted that penalty under rule 25(d) can be levied for contravention of the provisions of central excise law with intention to evade duty. In this case, as the appellants have cleared the goods without payment of duty on furnishing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fraud of diverting the sugar into DTA and during the course of investigation, it was found that M/s. Standard Investments was owned by one Shri Prakash Manghani who was the proprietor of the merchant exporter and in his statement he stated that he is nothing to do with the above said transaction. Therefore, the appellants have contravened the provisions of law with intent to evade duty by divertin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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