2015 (12) TMI 1143

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....nbsp;                           For the Respondent : Shri B.B. Sharma, A.R.                                ....

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....ck, the declaration made by them in their ARE-I was to the effect that the appellant has not availed any Cenvat credit under the Cenvat Credit Rules 2004. The said mis-declaration made by the appellant was detected by the Revenue subsequently by the Revenue. Correspondence was undertaken with the appellant and the fact that the appellant had availed the credit was accepted by them. Accordingly, th....

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....has observed that inasmuch as the appellant has intentionally mis-declared the facts and have claimed the excess drawback, the goods in question are liable for confiscation under Section 113 (h)(ii) of the Customs Act, 1962.  As the same are not physically available, having been exported, the appellant is liable to penalty under Section 114. Accordingly, he imposed penalty of Rs. 3 lakhs. ....