2014 (6) TMI 380

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....olte, Adv For the Respondent : Shri M.S. Reddy, Dy. Commissioner (A.R.) JUDGEMENT Per : Ashok Jindal: The appellants are in appeals against the impugned order wherein the penalties on the main appellant has been imposed under Section 114A and on the Director under Section 114(iii) of the Customs Act, 1962. 2. Brief facts of the case are that the main appellant is manufacturer of De-....

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....learned Counsel for the appellants submits that in this case the appellants are manufacturer of De-oiled cake which sometime were cleared in DTA as well as exported. They have wrongly claimed the draw back on the export gods where they have not paid duty on Hexane gas. For that reason it cannot be held that they have taken draw back claim with an intention to take double benefit. As the appellants....

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....an be imposed if the goods are held liable for confiscation. In the circumstance, the impugned order quo imposing penalties on both the appellants are to be set aside. 5. On the other hand, the learned A.R. appearing for the Revenue supported the impugned order and submits that the penalties have been rightly imposed on the appellants for their act for availing draw back which they were not ent....

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....t as per the Section 114A of the Customs Act, 1962, penalty can be imposed on account of non-payment, short payment or erroneously refunded duty but in this case duty is not demanded. The only allegation against the appellants is that they have availed draw back claim wrongly. Therefore, relying on the decision of this Tribunal in the case of Chowhan Exports Ltd. (supra), penalty under Section 114....