2016 (12) TMI 887

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....ppellant. Shri M.K. Sarangi, Jt. Commissioner (AR) for the Respondent. ORDER The appellant, M/s Rainbow Silks has challenged order-in-original no. CCE-PMJ/50/2008 Adj. ACC dated 17th November 2008 which re-determined DEPB credit from Rs. 3,13,972.87 to Rs. 2,52,209.89 in six shipping bills with goods declared as dyed fabrics made from 100% polyester filament yarn with embroidery. On exami....

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.... harshness. 3. Learned Authorized Representative submits that the confiscation is in accordance with the law on account of mis-declaration and that the penalty imposed, being only a fraction of the total value of Rs. 38 lakhs, is not excessive or harsh. 4. It would appear that the goods were not available for confiscation at the time of availability of the impugned order. The appellant had a....