2011 (10) TMI 183

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.... Shri Ganesh Havannur, SDR for the Revenue. After examining the records and hearing both sides, I am of the view that the appeal itself requires to be finally disposed of at this stage. Therefore, after dispensing with pre-deposit, I take up the appeal. 2. This appeal is directed against a penalty of Rs.10,000/- imposed on the appellant under Rule 25 of the Central Excise Rules, 2002. The ....

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....s a procedural lapse and, in a lenient view, the adjudicating authority refrained from taking further action in the matter. The party was cautioned for the future and further proceedings were dropped. The Order-in-Original was reviewed in the department and an appeal preferred to the Commissioner (Appeals). The appellate authority imposed a penalty of Rs.10,000/- on the party under Rule 25 of the ....

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....s of exports under Rule 19 were satisfied by the appellant, any penalty under Rule 25 was not proper. The appellant has also endeavoured to distinguish the Tribunal's decision relied on in the impugned order. Learned counsel for the appellant has reiterated the grounds of this appeal and has urged that the penalty be vacated. Learned SDR has argued in support of the appellate Commissioner's order.....