2014 (5) TMI 905

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.... Justice G. Raghuram: On 19.11.2006, the appellant applied to Assistant Development Commissioner (DC), Noida SEZ and the Assistant Commissioner (AC) of Customs & Central Excise, Division, Hapur for conversion of 100% EOU to EPCG Scheme and de-bonding. On 10.1.2007, the appellant furnished to the Central Excise authorities a list of depreciated value of imported and indigenous capital goods. On 12....

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....ing to deposit duty on imported and indigenous capital goods, of Rs.39,11,250/-. On 30.4.2017, the concerned Superintendent wrote a letter to A.C stating that the appellant had deposited the duty as specified in the letter dated 26.4.2007. On 23.5.2007, the A.C. addressed the Development Commissioner of NSEZ certifying that the appellant had deposited the applicable duties and therefore the pre-re....

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.... remitted duty at the rate of 16.48% instead of 5% on indigenously procured capital goods as per para 8(i) of Notification No.22/2003-CE dated 31.3.2003. This show cause notice culminated in the impugned adjudication order dated 5.6.2013 recorded by the Commissioner , Customs and Central Excise, Meerut II confirming excise duty of Rs.52,20,874/-, besides interest and penalty equivalent to the duty....