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TMI Blog2014 (4) TMI 1052X X X X Extracts X X X X X X X X Extracts X X X X ..... n the circumstance, I do not find any infirmity with the impugned order quo dropping demand for duty and interest as the fact is on records that the goods have been cleared under the impugned ARE 1 were finally exported. - As 11 consignments have been cleared by JNJ against ARE 1 for not mentioning the place of export therefore, the penalty imposed by the Commissioner (Appeals) on JNL is proper and correct. In the circumstance, I do not find any infirmity with the impugned order. - Decided against Revenue. - Application No. E/385, 386, 412/07, In Appeal No. E/CO/100, 101/07 Mum - - - Dated:- 29-4-2014 - Honble Shri Ashok Jindal,J. For the Appellants : Shri B. Kumar Iyer, Supdt (A.R.) For the Respondents : Shri P.V. Sadavarte, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t following the proper procedure and for the lapse committed by them. Aggrieved by the said order, both the sides are in appeals before me. 3. Heard both sides. 4. The learned A.R. appearing on behalf of the Revenue submits that in the ARE 1, the destination was mentioned as cities of India therefore, the said goods are required to be cleared on payment of duty. In the circumstance, the impugned order lacks merit. It is further submitted that there was no co-relation of the shipping bill with the invoice as the date is different. In the circumstance, the impugned order requires to be set aside and the demand of duty along with interest is to be confirmed. Equivalent penalties on JNL and on the Manager Shri M. Banerjee are to be impose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o dropping demand for duty and interest as the fact is on records that the goods have been cleared under the impugned ARE 1 were finally exported. 8. Further, coming to the penalty imposed on JNL to the tune of ₹ 50,000/- for which it is a procedural lapse committed by JNL. As 11 consignments have been cleared by JNJ against ARE 1 for not mentioning the place of export therefore, the penalty imposed by the Commissioner (Appeals) on JNL is proper and correct. In the circumstance, I do not find any infirmity with the impugned order. 9. Accordingly, the appeals filed by JNL as well as the Revenue are dismissed by upholding the impugned order. Cross Objections are also disposed of in the above terms. (Dictated in Court) - - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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