CLIPSAL INDUSTRIES INDIA PVT. LTD. Vs. CCE

JUDGEMENT

(1.) In this appeal, which has been filed by the appellants against the impugned order -in -appeal, the issue relates to the imposition of penalty on the appellants for violation of the Condition -II of Notification No. dated 26.6.2001, for having failed to submit the proof of export within 6 months from the date of clearance of the goods, from the factory.

(2.) The ld. Counsel has contended that the Condition No. II of the above said Notification prescribed period of six months only for the purpose of export of the goods by a manufacturer after the clearance from the factory premises and not for submission of proof of export before the competent authority for the discharge of the Bond. Therefore, the impugned order imposing penalty on the appellants for having failed to submit proof of export within six months, is bad in law and deserves to be set aside.

(3.) On the other hand, Ld. JDR has reiterated the correctness of the impugned order.