9911796707
TMI Blog2008 (1) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... it also prayed for condonation of delay in exporting the goods before Divisional Officer - proof has been accepted by DO - no deliberate intention to violate the Notification to cause Revenue loss – penalty set aside - E/1050/2006 - 52/2008 - Dated:- 9-1-2008 - Dr. S. L. Peeran, Member (J) [Order (oral)].-1. The appellant is challenging the levy of penalty of Rs. 10,000/- imposed under R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se Notice were either exported or diverted for home consumption on payment of duty. Prior permission was obtained from the jurisdictional Assistant Commissioner for the said diversion in respect of 6 ARE-1s. That they also intimated about the diversion for home consumption to the department. He also found that the proof of export was also produced. Therefore, the demand made in the Show Cause Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... early noted that they have obtained permission from the Department and the Department had condoned the delay in exporting the goods. Once the delay has been condoned, the question of imposing penalty does not arise, more especially, when exports have been completed. He submits that for every violation, penalty is not imposable as held by the Supreme Court in the case of Hindustan Steel Limited V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods within six months and, therefore, penalty was leviable. 4. As can be seen from the impugned order itself, the appellants had intimated about the export of goods and it also prayed for condonation of delay in exporting the goods. The same had been received by the Divisional Officer and the proof has been accepted. When this is the position, the question of proceeding to impose penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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