2012 (11) TMI 295

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..... of the ARE-1, that the goods has been sealed in their presence and send the original and duplicate copies of the ARE-1 to the Jurisdictional Superintendent within 24 hours of the removal of the goods - order imposing penalty on the appellant for contravention of the provisions of notification issued under Rule 19 is not sustainable - appeal is allowed. - E/1082/2011-SM(BR) - 848/2011-SM(BR)(PB) - Dated:- 17-11-2011 - Shri Rakesh Kumar, J. REPRESENTED BY : Shri Vijai Kumar, Advocate, for the Appellant. Shri P.K. Sharma, DR, for the Respondent. [Order]. - The appellant a manufacturer of Calcium Stearates export their goods under bond under the provisions of Rule 19 of the Central Excise Rules, 2002. The clearances of export .....

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..... r (Appeals), the present appeal has been filed. 2. Heard both the sides. 3. I have gone through the Notification No. 42/2001-C.E. (N.T.), dated 26-6-2001 issued under Rule 19 of the Central Excise Rules, which prescribes the conditions for export under bond and also the procedure to be followed in this regard. Para 2(iii) of the Notification provides for dispatch of the goods self-sealing and self-certification, which is reproduced below :- 2(iii). Despatch of goods by self-sealing and self-certification. - (a) Where the exporter desires self- sealing and self-certification for removal of goods from the factory, warehouse or any approved premises, the owner, the working partner, the Managing Director or the Company Secretary, of the .....

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..... ther with the package to which it refers, to the postmaster at the office of booking. 4. From the perusal of para 2(iii) it is seen that there is no provision that the intimation regarding clearance under self- sealing and self-certification procedure must be sent to the Jurisdictional Central Excise officers in advance. All which is required is that the designated official of the exporter company self-certify on all the copies of the ARE-1, that the goods has been sealed in their presence and send the original and duplicate copies of the ARE-1 to the Jurisdictional Superintendent within 24 hours of the removal of the goods. In view of this, the impugned order imposing penalty on the appellant for contravention of the provisions of notif .....

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