2012 (11) TMI 1016

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....Nigam, A.R. JUDGEMENT In this appeal filed by the assessee, the short question which arises for consideration is whether, in relation to clearances of goods to SEZ units without payment of duty during the period from June 2008 to June 2009, they should pay the duty determined by the original authority and the penalty imposed by it. On a perusal of the records and hearing both sides, I find t....

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.... by the Customs Officer posted at the SEZ. The appellant had promptly informed the Central Excise Range Officer regarding clearance of the goods to SEZ Units against the exemption certificates issued by the latter. Copies of such intimations (issued on 30/6/2008, 2/3/2009, 8/4/2009 and 23/6/2009) have been produced by the appellant. The Range Officer's acknowledgement of receipt is seen endorsed i....

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....ew Delhi [1996(86) E.L.T. 600 (Tribunal) 3) Commissioner of Central Excise Calicut Vs. Ambadi Enterprises Ltd. [2007(219) E.L.T. 917(Tri-Bang)] The learned Addl. Commissioner (A.R.) has reiterated the findings of the Commissioner (Appeals). 4. After giving careful consideration to the submissions, I have found a strong case for the appellant. The SEZ units were admittedly entitled to proc....

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....ppellant indulged in wilful misstatement of facts with intent to evade payment of duty. This allegation is baseless inasmuch as every clearance to the SEZ units was promptly intimated to the Central Excise Range Officer. In the letter of intimation, the appellant had clearly stated that they had cleared the goods against exemption certificates issued by the SEZ Units. Clearance of goods, without p....