2014 (10) TMI 507

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.... Appellant. Shri M.S. Reddy, Dy. Commissioner (AR), for the Respondent. ORDER Heard the parties. 2. The appellant herein is a manufacturer of tyres and they exports tyres. In respect of both the appeals, the tyres were stuffed in the factory of the appellant under the supervision of excise authorities in containers under the regulations of factory stuffing and removed under ARE-1.....

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....ter/appellant along with the CHA and the shipping line. By order-in-original dated 8-5-2012 a penalty was imposed of Rs. 1,25,000/- and Rs. 1,50,000/- under the provisions of Section 114(iii) of the Act on the appellant. Being aggrieved, the appellant filed an appeal before the Commissioner (Appeals), who reduced the penalty by Rs. 75,000/- and Rs. 25,000/- respectively. On recording the findings ....

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....f clearance, etc. and accordingly there is no procedural lapse on the part of appellant. The appellant cannot be held liable and subjected to penalty. He further relied upon the rulings of the Bombay High Court in the case of CC (Export) v. Kusters Calico Machinery Ltd. - 2010 (257) E.L.T. 368 (Bom.) wherein the shipping line and the exporter was charged for loading the containers on vessel which ....

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....s for setting aside the penalty. 4. The ld. DR supports the orders of the court below and prays for upholding the order. Further reliance is placed on the ruling in the case of Nichrome India Ltd. referred above and also in the case of DP Logistics Pvt. Ltd. v. CC (Exports), Mumbai - 2013 (288) E.L.T. 107 (Tri. - Mumbai-S.B) wherein it was held that exporter's responsibility for goods load....