2024 (7) TMI 391

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....etitioner is impugning an order dated 14th September 2020 passed by respondent no. 3 rejecting petitioner's revision application filed under Section 35EE of the Central Excise Act, 1944 against an order-in-appeal passed by the Commissioner (Appeals), Central Excise. 2. Petitioner, as manufacturer of excisable goods, removed the goods under self-sealing and self-certification procedure under L....

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....ty amounting to Rs. 11,18,037/- with interest on the goods exported under LUT and also imposed a penalty of Rs. 3,00,000/- under Rule 25 of the Central Excise Rules, 2002. 4. Petitioner impugned the said order before the Commissioner (Appeals), who, by an order dated 30th December 2013, rejected the appeal while reducing the penalty amount to Rs. 1,00,000/-. Against that order, a revision applica....

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....WL" whereas, in the shipping bills the goods are described as "heavy duty plastic bucket 15 L". So also in the forwarder's certificate of receipt, the description of goods is stated to be two full container load (FCL containers) said to contain bucket heavy duty plastic 15 L. In the mate receipt regarding another ARE-1, the goods do not match in as much as the ARE-1 says "super deluxe stripe b....