2019 (12) TMI 1387

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....3/2018-RA, dated 6-2-2018 has been filed by the M/s. Somson Exports, Phagwara (hereinafter referred to as the applicants) against the Order-in-Appeal No. JAL-Excus-001-App-110-17-18, dated 7-11-2017 passed by the Commissioner (Appeals), Ludhiana wherein the applicant's appeal has been rejected. 2. Brief facts of the case are that the applicant cleared finished goods for export under claims....

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.... resulting from excess duty paid on impugned export goods. Penalty of Rs. 3,89,603/- was also imposed on the applicant under Section 11AC of Central Excise Act, 1944 (hereinafter called the Act) read with Rule 25 of Central Excise Rules, 2002. Aggrieved, the applicant filed an appeal before Commissioner (Appeals) who vide the impugned Order-in-Appeal rejected the applicant's appeal. 4. Per....

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.... Since no one appeared for the respondent and no request for adjournment has been received, the matter is being taken up for disposal on the basis of evidence available on record. 5. It is observed that the applicant mentioned the description of impugned export goods as "Pump Set 10 H.P. (I.C. Engine with Centrifugal Pump)". The said goods merit classification under CETH 8413 70 10 of S....

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....7. Section 11AC of the Central Excise Act, 1944 at the material time read as under :- "Where any duty has not been levied or paid or has been short-levied or erroneously refunded by reasons of fraud, collusion or any willful mis-statement or suppression of facts, or contravention of any of the provisions of this Act or of rules made thereunder with intent to evade payment of duty, th....