2010 (3) TMI 980

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....39/- to Special Economic Zone (SEZ) without payment of duty under Rule 30 of SEZ Rules, 2006; that the said goods, were cleared without payment of duty on the strength of 'letter of undertaking' undertaking to submit the proof of export within the period of 45 days to the jurisdictional Range Officer, but the appellant failed to submit the proof of export within the stipulated period, that basing on the above facts, the appellant was issued with a SCN dated 21-5-2008 directing to show cause as to why duty of Rs. 7,10,939/- should not be demanded under Rule 30 (4) of SEZ Rules read with Section 11A (1) of the Central Excise Act, 1944 (hereinafter referred as the Act), interest should not be charged and recovered under Section 11AB of the Act....

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....nal petition itself may be taken for hearing. Accordingly, the hearing has been held for the main petition. During the hearing, he reiterated the submissions made in the appeal memorandum. 4. I have gone through the case records including record of PH, carefully. As requested by the consultant, I proceed to take the main appeal itself for final decision after waiving pre-deposit. The lone issue to be decided in the present appeal is that whether the appellant is liable to pay penalty under Rule 25 of the Central Excise Rules, 2002 or not. The lower authority has imposed penalty of Rs. 1 lakh under Rule 25 of the Central Excise Rules, 2002 without specifying under which sub-clause, the penalty is imposable. As rightly claimed by the appel....