2018 (1) TMI 156

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....dent. ORDER [Order Per: Mr. M.V. Ravindran] 1. This appeal is directed against Order-in-Appeal No.31/2013(H-I) CE&04/2013(H-I)(D)CE, dated 18.03.2013. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that- (a) The appellant manufacture solar photovoltaic modules classified under chapter heading 8541 4011, in their 100% EOU premises at Plot NO.4....

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....of such goods which are fully exported. If the manufactured goods are cleared to domestic tariff area, the respective duties not paid on the inputs should be proportionately paid through Current Account only and not from Cenvat account. The relevant Notifications are Notification No.52/2003-Cus and 22/2003-CE both dated 31.03.2003 (copy appended). (d) The authorities noticed on scrutiny of ER2 ....

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....lved in goods used in the manufacture of DTA clearances and Rs. 2,50,416/- was in respect of service tax liability in the other service tax unit in Plot No.46, vide as explained in para 6 on page 75. 4. It is on records and undisputed that appellant have paid back the amount utilized by them for discharging the Central Excise Duty on the goods cleared from their 100% EOU unit. They have also ma....

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....s to be modified and I hold that a penalty of Rs. 15,000/- is just in the interest of justice as a deterrent. As regards the penalty imposed under rule 25 of Central Excise Rules 2002 and penalty imposed under rule 15(1) of Cenvat Credit Rules, 2004, I find that both these penalties are unwarranted on the fact of the records that appellant had not cleared the goods without payment of duties and ha....