P.S. Bajaj - In this appeal, the challenge has been made by the appellants to the impugned order in appeal vide which the Commissioner (Appeals) has affirmed the order - in - original of the adjudicating authority, confirming duty demand of Rs. 11,74,860.30 with equivalent amount of penalty alongwith interest, against them.

2. We have heard both sides and gone through the record.

3. The duty have been confirmed against the appellants who are engaged in the manufacture and export of readymade garments on the ground that while exporting the goods, they failed to follow the procedure laid down in the Notification No. 42/01 - CE (NT) dated 26.6.2001 as much as, they did not furnish the bond, letter of undertaking, etc. But, in our view this ground is not sustainable for confirmation of duty and penalty against the appellants. So far as, export of the readymade garment by them, is concerned, that is not in dispute and no lapse on the part of the appellants in that export, has been alleged or proved. Learned Counsel has brought to our notice a Board's Circular dated 8.4.2003[reported in 2003 (55) RLT M249] vide which the procedure for the export of readymade garments was simplified and und