2007 (3) TMI 485

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., JDR, for the Respondent. [Order]. -  After observing that the issue does not relate to duty drawback claim but the appellants' grievance is only in respect of redemption fine and penalty, I vacate the show cause notice issued by the registry. Inasmuch as a short issue involved, I proceed to decide the appeals itself. 2. The appellants filed shipping bills for export of article....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s to redeem the same on payment of redemption fine of Rs. 1,64,366/-. In addition to personal penalty of Rs. 5,000/- was imposed on the exporting firm and identical amount of penalty imposed upon the second appellant, partner of the exporting firm. The said order was confirmed by the Commissioner of Customs (Appeals). Hence the present appeals. 4. It is the appellant's contention that the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hipping bills was initially filed inadvertently. I agree with the learned Advocate that no mala fide can be attributed to them inasmuch as the fact of availing the benefit of Cenvat credit was found by the Revenue from the documents submitted by the appellants themselves. It was a simple case of wrong filling of shipping bills and reminder to amend the same was made within a period of 3 days. The ....