2015 (10) TMI 1728

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.... and permanently prohibiting the respondents, their servants and agents from taking any action against the petitioner - company pursuant to Order No.617/12-CX dated 7.6.2012. (ii) To stay further implementation and execution of Order No.617/12-CX dated 7.6.2012 thereby restraining the respondents, their servants and agents from taking any action of recovery of outstanding amounts from the petitioner Company. (iii) An ex-parte ad-interim relief in terms of paras above may kindly be granted. 3. Brief facts of the case are that the respondents are engaged in the manufacture of Soya Bean Oil and by product 'De Oiled Cake' (DOC). The Soya Bean Oil and De oiled cake (DOC) are exempted from Central Excise Duty. The respondent was ....

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....t the applicant cleared the goods without payment of duty under Notification no.43/2001-CE (NT) as amended. One of the essential condition of the Notification is that the goods shall be cleared from factory under cover of ARE-2, while in this case goods have been cleared under cover of ARE-1. When any statutes provides for certain conditions to be followed, such conditions are strictly required to be compiled with. In this case, clearance of goods under cover ARE-1 instead of ARE-2 is violative of essential condition of the Notification. Government further observes that there are differences in No. of PP bags shown in Railway receipts w.r.t. No. of PP bags mentioned in AREs-1 in some cases. In some cases, quantity of exported goods in also ....

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....rcumstances of the case reduces, the penalty to Rs. 40,000 /- ( Rs. Forty thousand only)" 7. It is submitted that any benefit given by the Government for enhancing exports could not be denied for any technical reasons or venial infractions. The substantive right on the inputs utilized for the manufacture of the exported goods cannot be denied if there is a substantial compliance of provisions of law. 8. On the other hand, learned counsel for the department submits that issue involved in this writ petition is no more res integra . The Division Benches of this Court have restated the legal position and concluded that failure to file ARE-2 would deprive the petitioner to get benefit under the scheme being a statutory condition. 9. On ....