2008 (9) TMI 735

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....the Appellant. None, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. -  Revenue has filed this appeal against the order of the commissioner requesting for enhancement of penalty to 100% of the duty amount demanded under Section 11AC. 2. The respondents had cleared the goods for export and failed to provide proof of export within required time. The adjudication pr....

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....In the absence of any investigation as to what happened to the goods and any evidence to show that respondents had deliberately mis-declared or committed fraud to avoid the payment of duty diverting the goods, we feel that this Section 11AC is not attracted. In this case the respondents have undertaken to submit proof of export but they have failed I to submit the same and the Department was fully....