2017 (5) TMI 807

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...., Jt. Commissioner (AR) for the respondent ORDER This appeal is directed against Order-in-Appeal No: SB/66/Th-II/2010 dated 29/03/2010 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone I. 2. Brief facts of the case are that appellant herein cleared consignments of final products under ARE-3 No.5 dated 27/05/2005, 13 dated 11/07/2007, 15 dated 01/05/2005 and 29 dated 17/0....

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.... along with interest and brings to my notice the relevant challans. She would submit that they had dispatched the goods to M/s Orchid Healthcare under CT3 forms and they did receive the ARE3 but could not locate the same in the factory premises, but subsequently they filed confirmation of the receipt of the goods for export from the clients to whom they supplied the goods under CT3 under ARE3. It ....

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....icates. It is undisputed that the goods were cleared from the appellant's factory under ARE-3 which has been certified by the concerned Superintendent in-charge of the appellant factory who must have verified that the CT-3 issued by the appellant's clients are produced before him, that is to say, the department was aware of the fact that the goods were cleared from the factory premises of ....

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....t the departmental officers were aware that the goods were cleared from the appellant's factory under ARE-3 and CT3. Further certificate from recipient of goods is also categorical that they had received the goods. In my considered view the penalty imposed on the appellant under the stringent provisions of Section 11AC is not warranted as there cannot be any intention to evade payment of duty ....