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TMI Blog2012 (11) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. [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 exports are made under ARE-1. For export under bond under Rule 19, the Central Government has issued Notification No. 42/2001-C.E. (N.T.), dated 26-6-2001 prescribing the conditions and also the procedure to be fol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sealing and self-certification procedure, according to the department, the provisions of the Notification No. 42/2001-C.E. issued under Rule 19 have been contravened and thereby attracting the penal provisions of Rule 27 of the Central Excise Rules. On this basis, the Jurisdictional Assistant Commissioner imposed penalty of Rs. 5,000/- on the appellant under Rule 27, which was upheld by the Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, the Managing Director or the Company Secretary, of the manufacturing unit of the goods or the owner of warehouse or a person duly authorised by such owner, working partner or the Board of Directors of such Company, as the case may be, shall certify on all the copies of the application that the goods have been sealed in his presence, and shall send the original and duplicate copies of the appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application for claiming any other export incentive. This copy shall be dealt in the same manner as the original copy of application; (d) In case of export by parcel post after the goods intended for export has been sealed, the exporter shall affix to the duplicate application sufficient postage stamps to cover postal charges and shall present the documents, together with the package to whic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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