2022 (2) TMI 552

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....ommissioner of Central Excise (Appeals-III), Pune in which their challenge to the order of original authority, demanding Rs. 16,20,216 and Rs. 18,789 under section 28 of Customs Act, 1962 and section 11 A of Central Excise Act, 1944 respectively, along with interest thereon, and imposition of penalties of like amount under section 112 of Customs Act, 1962 and rule 25 of Central Excise Rules, 2004, had been rejected. These detriments were the consequence of the finding that manufactured goods had been cleared to domestic entities without payment of duty for which the debit of 'scrip' issued to the recipients under the 'served from India scheme (SFIS)' of the Foreign Trade Policy does not substitute and, thereby, rendering the duties of custo....

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....)], in Voltamp Transformers Ltd v. Commissioner of Central Excise, Vadodara [2012 (276) ELT 238 (Tri-Ahmd)] and in Essar Oil Limited v. Commissioner of Central Excise, Rajkot [2010-TIOL-1647- CESTAT-AHM] pertain to disputes involving due discharge of obligation to offset credit taken under CENVAT Credit Rules, 2004  which is an entirely different context from the present dispute. 5. We find that the appellant was required to discharge duties of central excise in accordance with proviso to section 3 of Central Excise Act, 1944 on clearance of goods into the 'domestic tariff area (DTA)' and that obligation thereto was construed by them as having been duly complied with on supply to holders of 'scrips' entitled to duty-free procurement....