2017 (3) TMI 1503

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....Singh, Superintendent (AR), for Respondent Per: Anil Choudhary The present appeal is filed by the appellant, M/s Swati Menthol & Allied Chemicals Ltd. against the Order-in-Appeal No. 183-CE/MRT-II/2009 dated 29/05/2009 passed by Commissioner of Central Excise & Customs (Appeals), Meerut-II. 2. The issue in this appeal by the manufacturer-assessee is whether in the facts and circumstances ....

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....ely, M/s Swati Menthol & Allied Chemicals Ltd. Thereafter, as there was delay on the part of merchant exporter in exporting the goods, the appellant could not file the evidence of export within the time of six months, and accordingly, applied for extension on 26/09/2005, which was granted for three months. Thereafter, as the appellant could not file evidence of export by 31/12/2005, Revenue demand....

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....on 11A of Act along with interest and further penalty of Rs. 1 lakh was imposed under Rule 25 of Central Excise Rule, 2002. Being aggrieved the appellant preferred appeal before ld. Commissioner (Appeals) who vide the impugned order have observed that as the goods were not exported within the time limit as prescribed under Notification No. 42/2001-NT, as amended accordingly the demand of duty is j....

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....fact of export. I, further, note that there was no revenue implication, since the goods meant for export have been finally exported. Thus, the situation became revenue neutral and no Show Cause Notice was required to be issued. As on the date of the issue of Show Cause Notice, there was no case of duty being unpaid or short paid and/or the export having not taken place. The Adjudicating Authority ....