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CUSTOMS, EXCISE AND GOLD (CONTROL) APPELLATE TRIBUNAL, NEW DELHI
C.N.B. Nair, P.S. Bajaj, JJ.
Eves Fashions -Appellant
Versus
Commissioner of Central Excise, Delhi-I -Respondent
Final Order No. 634/2005-EX, Stay Order No. 453/2005-EX and E/S/1414/2005-C Appeal No. E/1927/2005-C, 634 of 2005, 453 of 2005, E/S/1414 of 2005, E/1927 of 2005
Decided On : 28-07-2005
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 under that simplified procedure they were only required to furnish, duly attested photocopy of the shipping bill, duly custom's attested copy of the bill of lading and foreign exchange remittance certificate. All these documents were submitted by the appellants and no fault had been found in the same. Therefore, no violation of the terms of Notification No. 42/01 can be said to had been committed by them, while exporting readymade garments, during the period of in dispute, for denying the benefit of Rule 19 of the Central Excise Rules, 2002 in respect of export of goods without payment of duty. In our view, impugned order confirming duty with penalty against the appellants cannot be sustained and is set aside. The stay application as well as the appeal of the appellants, stand disposed of with consequential relief, if any, as per law.
Pronounced & dictated in the open Court on 28.07.2005.
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