2017 (6) TMI 306

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....(Rep. by Sh. R.K. Manjhi, DR) ORDER The present appeal is filed against the order-in-appeal no. BHO-EXCUS-001-APP-319-15-16 dated 21.09.2016 passed by the Commissioner of Central Excise, Indore. 2. The Appellants were engaged in the manufacture of Fibre Run Plastic Rods for optical fibre cables and other goods falling under Chapter Heading 3916 of the Central Excise Tariff. For the manufa....

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....he Revenue took the view that the Appellants have breached the conditions set out in the Rules based on which the goods were imported without payment of duty. Consequently, the Customs Duty, originally liable on the imported goods, were demanded amounting to Rs. 7,50,371/- along with payment of interest. Penalties were also imposed under Section 112 as well as 114A of the Customs Act, 1962. Since ....

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...., his submission is that there can be no cause for demanding the Customs Duty. He also submitted that the Appellants have already deposited the applicable Customs Duty along with interest due thereon and intimated the Department vide letter dated 07.04.2013. He also submitted that the same has been done even prior to the issuance of the show cause notice by the Revenue. In the absence of any ma....

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....f which the Appellants imported the goods without payment of Customs Duty. This charge is also not being contested by the Appellants. Accordingly, we have no hesitation in holding that the Appellants are liable to pay the applicable Customs Duty along with interest payable thereon. It is further on record that such Customs Duty along with interest has already been paid by the Appellants. 6. It ....