2010 (10) TMI 446

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....te, for the Appellant. Shri H.B. Negi, SDR, for the Respondent. [Order]. -  The appellants are the exporters and as per the procedure they have to file 'ARE 1' within 24 hours of export to the Jurisdictional Range Superintendent. For the months of September to October 2008 and April 2009 instead of filing the ARE-1 within 24 hours, the appellants filed once in a month. The department....

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....DR reiterated the impugned order and submits that it is an admitted fact by the appellants that there is a technical breach on following the procedure laid down in the Central Excise Rules. 4. Heard and considered the submissions made by both the sides. There is no doubt that the appellants are the regular exporter and they were filing ARE-1 in time to the department. The only allegation i....