2010 (5) TMI 618

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....ed in the export of Paper & Paper Board falling under chapter Heading 48 of the Customs Tariff. The applicant had exported their goods and claimed duty Drawback of both the Excise & Customs portion of All Industry Rates notified under Col. 4 and 5 of the Schedule to the Notification No. 8/2005-Cus. (N.T.), dated 8-1-2005 (as amended) be declaring that the benefit of cenvat has not been availed by them or their supporting manufacturers in respect of Shipping Bills No. 001010, 1010781 both dated 30-3-05 and 1010557 dated 9-3-05 as detailed in the impugned order. However, investigations revealed that the supporting manufacturers of the applicant had availed Cenvat credit in respect of the duty paid on the inputs used in the manufacture of the ....

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.... 1995, confiscation of the impugned goods valued at Rs. 75,03,666/- covered under the above said shipping bills under section 113(h((ii) of the Act and imposition of penalty under section 114(iii) and 117 of the Act read with the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995. In adjudication proceedings, adjudicating authority vide above cited Order-in-Original No. 41/ADC/CFS/Ldh/07 dated 1-8-07 (herein after referred to as the impugned order) ordered confiscation of the goods valued at Rs. 75,03,666/- under Section 113(h)(ii) of the Act, however since the goods had already been exported gave an option to the applicant to redeem the same on payment of redemption fine of Rs. 7,50,000. The adjudicating authority also con....

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....nt's contention that the claim for Draw Back by the applicant was based on the declarations of the suppliers and bona fides of the applicant are apparent from the declaration duly confirmed by the Customs Excise Authorities. The claim for refund of Draw Back was made bona fide and without any intention to defraud the revenue. 4.4 That the Commissioner (Appeals) Customs & Central Excise has failed to consider applicant's contention that they have refunded the Drawback with interest as soon as the facts were brought to the applicant's knowledge and, in any case, the amount of Draw Back with interest thereon was refunded before issuance of any Show Cause Notice in the matter, as such no penalty is warranted in the matter. 4.5 T....