2010 (6) TMI 746

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..... ORDER After hearing both the sides I find that the appellant filed two claims for rebate with the Deputy Commissioner of Central Excise in the matter of export of dyed/printed fabrics. The said rebate claims were sanctioned to the appellant and paid on 4-6-2004. Thereafter on receiving information about the fraudulent nature of the claims made by the appellant, enquiries were got conducted. It....

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....ed penalty on the proprietor. 3. On appeal against the above order Commissioner (Appeals) set aside the penalty on the proprietor and also reduced the penalty on the firm by taking note of the fact, that the entire duty along with interest and 25% of penalty stands deposited by them within a period of thirty days from the date of passing of the order-in-original. The said order of Commission....

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....ring for the Revenue, I find no merits in the contentions of learned advocate. It is not disputed that the rebate was claimed on the basis of fake shipping bills. In such a case, when the subsequent investigations made by the Revenue revealed the forged nature of the shipping bills, the Revenue can always proceed ahead for the recovery of the sanctioned rebate claim. The law declared by the Hon'bl....