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TMI Blog2008 (12) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... t he acted in a mala fide manner to avail the benefit - there being no dispute about the genuineness of ARE 2, failure on the part of merchant-exporter would not invite any penal action against the respondent-manufacturer - E/2331 and 2760-2778/2005 - A/2716-2735/2008-WZB/AHD - Dated:- 5-12-2008 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) Ms. M.I.J. Micheal, Jt. CDR, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notices, which culminated into an order passed by the original adjudicating authority, who confirmed the demand against the merchant-exporters and imposed penalty on the respondent. 3. On appeal, Commissioner (Appeals) has held as under : "10. The duty liability for goods manufactured in a factory is normally vested in the manufacturer. In the case of export of goods without payment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt in not producing the proof of export, the duty has been rightly demanded from the merchant manufacturers only. 11. I find the appellant has been slapped with penalties under Rule 25 of Central Excise (No. 2) Rules, 2001 for their failure to fulfil the condition of Rule 19, inasmuch as they have failed to tender the proof of export, even after the period of six months. The appellant has argued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the merchant exporter has executed the export bonds thereby binding themselves to pay the duty due on the goods, if not exported within six months. In all these bonds, the appellant has acted as surety for the obligation cast on the merchant exporters. Such being the case, in the event of the merchant exporter failing to pay the duty demanded, the appellant is legally liable to discharge the obl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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