2017 (5) TMI 809

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....the appellant. Additional penalties have been imposed on Director and authorized signatory of the appellant assessee who are also in appeal against the said penalties. 2. Both sides have been heard, represented by learned Counsels, Shri Ravinder Singh for the appellant and Shri G R Singh and Ms. K.V. Kumar for the Revenue. The issue concerns with the submission of statement in the Form specified in Annexure 19 as prescribed in para 13.2 of Part II of Chapter 7 of CBEC Manual of Supplementary Instructions. The appellant assessee has not filed the said statement. Therefore, Revenue has confirmed the duty of Central Excise and imposed penalties against the exports made by the appellant assessee. 3. The fact of export is not in dispute. R....

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....l in their own case reported as [2012 (277) ELT 356 (Tri-Del)] wherein this Tribunal dropped the penalty imposed on the appellant for not filing Annexure 19 as per special instruction. 5. On the other hand, learned AR opposed the contention of the learned Counsel and submits that as notification has been issued in Rule 19 and said instruction are also under Rule 31, therefore the special instruction are required to be followed by the appellant, admittedly they have not filed details as per annexure 19 therefore, lower authorities have rightly declared the LOU invalid. 7. In this case, the short issue involved before me is that whether the said instructions issued under Rule 31 shall prevail ; over the notification issued by the CBEC o....