No Penalty for Late ARE-1 Applications as Delay Deemed Procedural Under Central Excise Rule 27 and Rule 19.

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....Penalty u/r 27 of CER 2002 - Delay in submitting ARE-1 Applications against export of goods - contravention of Rule 19 of CER 2002 - The delay caused is nothing but procedural irregularity - no penalty - AT....