2001 (12) TMI 96

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..... ustoms (Appeals), Trichinapalli. 2. Briefly stated the Asstt. Commissioner refrained from demanding Central Excise duty of Rs. 1,82,663/- in respect of 5 AR4 clearances of goods for export under bond on account of non submission of proof of exports. He, however, imposed penalty of Rs. 250/- under Rule 14A of the CER, 1944. Upon appeal filed by the Dept. the Commissioner of Customs Central Exci .....

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..... through the written and oral submissions. It is observed that while the exports relate to 1992, 93 and 94 Show Cause Notice for demanding Central Excise duty and for imposition of penalty was issued vide O.C.N. 2855/95, dated 18-12-95 by the Range Superintendent. Perusal of the photocopies of the relevant AR4s (Exhibits A to the Revision Application refers) reveals that the export clearance under .....

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..... ty and forward to that authority complete details of clearance effected for taking appropriate action in the matter at his end. However, the Asstt. Commissioner in charge of the factory of clearance for export could not take upon himself to demand duty or impose penalty under Rule 14A of the CER, 1994, in the facts and circumstances of the instant case. Even now it is not too late, if the bond(s) .....

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