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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 ..... indal The Revenue filed the appeals against M/s Jayaswala Neco Ltd. (JNL in short) and its Manager Shri M. Banerjee. The assessee had also filed an appeal against the Revenue. The assessee had also filed a Cross Objections to the appeals filed by the Revenue. As all the three appeals are arising out of a common order, hence the appeals are disposed of by this common order. 2. Brief facts o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the Commissioner (Appeals). The Commissioner (Appeals), after examining the records placed before him, dropped the duty demand, interest and penalty on the Manager Shri M. Banerjee but confirmed the penalty imposed on JNL to the tune of Rs. 50,000/- for not following the proper procedure and for the lapse committed by them. Aggrieved by the said order, both the sides are in appeals before me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turn exported the same goods outside India i.e. Dubai etc. To the fact that the goods cleared on the strength of ARE 1 the necessary verification was done by the customs authorities certifying that the goods cleared by the JNL against these ARE 1 has finally been exported. He further submits that the goods were cleared on the basis of pieces not by weight. Therefore, they were able to co-rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling this appeal before me. In 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. 8. Further, coming to the penalty imposed on JNL to the tune of Rs. 50,000/- for which it is a procedural lapse committed by JNL. As 11 consignments ..... X X X X Extracts X X X X X X X X Extracts X X X X
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