2018 (2) TMI 362

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....e that M/s SMC Pneumatics (India) Pvt. Ltd. (hereinafter referred to as Appellant) are registered with the Central Excise Department under Registration No. AABCS8137LXM002 and are engaged in the manufacture of excisable goods namely Bus Doors Assembly, Shelf Plate for Bus Door Kit, Front & Rear Valve Plate falling under Chapter Heading No.87082900 and Joint, Bands, Clevis, Trunnion & Retainer Plate falling under Chapter Heading No.84129090 of the Schedule of CETA, 1985. Besides clearances in the Domestic Tariff Area, Appellant also make exports to various countries in terms of Rule 19 of Central Excise Rules, 2002 read with Notification No.42/2001-CE(N.T.) dated 26.06.2001, under self-sealing and self-certification procedure envisaged under....

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....ise Rules, 2002. The details are as follow:- S. No. ARE-1 No./Dated Due Date of Deposit of ARE-1 Actual Date of Deposit Show Cause Notice No. & Date 1 106/24-12-13 26-12-2013 30-12-2013 C. No. V(15)Adj/SCN/SMC/N-IV/373/2014/4451 dated 20-05-2014 2 107/24-12-13 26-12-2013 30-12-2013 C. No. V(15)Adj/SCN/SMC/N-IV/372/2014/4661 dated 27-05-2014 3 108/24-12-13 26-12-2013 30-12-2013 C. No. V(15)Adj/SCN/SMC/N-IV/371/2014/4665 dated 27-05-2014 4 104/19-12-13 20-12-2013 30-12-2013 C. No. V(15)Adj/SCN/SMC/N-IV/370/2014/4716 dated 28-05-2014 5 103/17-12-13 18-12-2013 30-12-2013 C. No. V(15)Adj/SCN/SMC/N-IV/369/2014/4721 dated 28-05-2014 6 102/17-12-13 18....

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....cise Rules. Appellant challenged the Order dated 24.09.2014 before Commissioner (Appeals). However, Commissioner (Appeals) rejected the appeal vide impugned Order dated 27.02.2015. Aggrieved by the same, Appellant is before this Tribunal. 5. Heard the Ld. Counsel for Appellant, has basically argued that there is no dispute that Appellant has effected the export and complied with all essential conditions as required under Notification dated 26.06.2001. However, there was delay in submitting ARE-1 Applications before the concerned Superintendent/Inspector of Central Excise in the month of December, 2013 beyond the time period of 24 hours as the concerned employee had met with road accident. However, as soon as the employee-in-charge resume....