2013 (3) TMI 620

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....rdingly, after dispensing with predeposit, we take up the appeal. 2. In adjudication of a show-cause notice dt. 25/01/2010 which had mainly demanded an amount of ₹ 31,57,769/- as Central Excise duty and education cesses on goods claimed to have been cleared for export during the period from April 1996 to June 2008, for want of proof of export, the original authority confirmed the said demand along with another minor demand of duty of ₹ 26,376/- against the party and imposed on them equal amount of penalty besides a proposal to levy interest on duty. Aggrieved by the Order-in-Original, the party preferred an appeal to the Commissioner(Appeals) who, for the purpose of considering that appeal on merits, directed the appellant to p....

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....lice report to the Range Officer and that the said D3 intimation was duly acknowledged also. It is submitted, on the facts, that no amount of duty should have been demanded in respect of the said goods. 4. We have heard the learned Additional Commissioner(AR) also who has reiterated the findings of the original and first appellate authorities. With regard to ARE1 No.10/97-98 ibid, he submits that the claim of the party was duly considered by the learned Commissioner(Appeals) and a decision was rendered thereon stating valid reasons. It is submitted that no remission of duty was claimed by the party upon receipt of the damaged goods in their factory and that even the above submissions were not made before the original authority. 5. After g....