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TMI Blog2017 (3) TMI 1503X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty and penalty is just and proper? Held that: - there is no dispute on the fact of export - further, there was no revenue implication, since the goods meant for export have been finally exported. Thus, the situation became revenue neutral and no SCN was required to be issued. As on the date of the issue of SCN, there was no case of duty being unpaid or short paid and/or the export having n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s (Appeals), Meerut-II. 2. The issue in this appeal by the manufacturer-assessee is whether in the facts and circumstances that they had removed excisable goods under bond - ARE-1 on 31/03/2005, which were finally exported, after delay, on 10/03/2006 and had filed the evidence of export before the Assessing Authority, whether issue of Show Cause Notice dated 30/03/2006, for levy of duty and pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2005, which was granted for three months. Thereafter, as the appellant could not file evidence of export by 31/12/2005, Revenue demanded payment of duty with interest vide communication dated 06/01/2006. Soon thereafter the merchant exporter namely, Swati exports, finally exported the consignment vide Shipping Bill No. 2719 dated 10/03/2006 and the consignment was filled on 14/03/2006 in container ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods were not exported within the time limit as prescribed under Notification No. 42/2001-NT, as amended accordingly the demand of duty is justified as well as penalty. Being aggrieved the appellant is before this Tribunal. 4. The ld. Counsel for the appellant have urged that as the goods were cleared to merchant exporter, they did not have much control and were not involved in the process of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Show Cause Notice, there was no case of duty being unpaid or short paid and/or the export having not taken place. The Adjudicating Authority should have allowed further time to file additional evidence, if required, in the shape of Shipping Bill Bill of Lading. I, further find that the appellant have brought on record, Banking Realization Certificate, with respect to the export of goods under t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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