Commissioner of Central Excise Vs. Rswm Ltd.

1. in this appeal the revenue has contested the correctness of the impugned order-in-appeal vide which the commissioner (appeals) has dropped the duty demand and penalty as detailed therein, against the respondent, which was initially confirmed by the adjudicating authority.2. i have heard both the sides and gone through the record. the perusal of the record shows that the respondents exported the certain goods to nepal during the period in dispute. the adjudicating authority however, confirmed the duty demand of rs. 1,23,541/- with penalty of rs. 10,000/- against them on the ground that duplicate copy of the invoices in respect of the goods exported to nepal was not submitted by the respondents. but the commissioner (appeals) has reversed that order by holding that duplicate copy of the invoice, was required to be forwarded through the customs incharge of the land customs station in india, duly endorsed by the nepal customs officer. the lapse, of not submitting the duplicate copy occured at the end of the customs officer of nepal and customs officer at place of exportation, who were required to send and receive the same. for this lapse, as observed by the commissioner (appeals), the respondents could not be penalised, especially when they have produced the quadruplicate copy of the invoice, bank realisation certificate and endorsement made by the customs authority of nepal on the said copy of invoice. there is no material on the record to suggest that the findings recorded by the commissioner (appeals) are contrary to the law or the facts, therefore, the same cannot be disturbed.3. in the light of the above discussions, the impugned order is upheld and appeal of the revenue is dismissed.