TaxTMI 
TaxTMI 
TaxTMI 
2023 (7) TMI 426
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....toms Duty (SCD) and Additional Customs duty (ACD). The manufactured goods were exported as well as cleared into Domestic Tariff Area (DTA). For such clearances into DTA, the appellant availed concessional rate of 50% Customs duty, SCD and ACD under Notification No.2/95 dated 04.01.1995. In terms of the said notification for effecting DTA clearances, the appellant had to furnish details of foreign exchange earnings as percentage of export to the Development Commissioner, MEPZ, Chennai. Accordingly, the appellant had submitted necessary details, vide their letters dated 10.01.1998 and 01.02.1999. Appellant got the approval from the Development Commissioner, MEPZ, Chennai to avail the exemption (partial) under Notification 2/95 dated 04.01.199....
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.... demand along with interest and imposed equal penalty under Section11 AC of the Central Excise Act, 1944 read with Section 174 of CGST Act, 2017. The proposal to impose penalty under Rule 173Q of CER, 1944 was dropped. On appeal, the order was upheld by the Commissioner (Appeals). Hence the appellant is now before the Tribunal. 2. On behalf of the appellant Ld. Counsel Sri Meenakshi Sundaram appeared and argued the matter. The main argument put forward was on the ground of limitation. It is submitted that show cause notice has been issued invoking extended period of limitation alleging that appellant has suppressed facts with intention to evade payment of duty. The said allegation is totally baseless and there are no grounds for invoking t....
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....signed by Superintendent of Central Excise. Further, all the details were available in the books of accounts maintained by the appellant and the demand has been raised on the basis of figures available in the accounts maintained by the appellant. There was no information or document obtained or seized from any third party to allege suppression with an intention to evade payment of duty so as to invoke the larger period of limitation. 5. It is stressed by the Ld. Counsel that the permission is granted on the basis of the records, documents and certificate furnished by the 100% EOU and after thorough examination and in-depth verification of facts. The figures furnished by the unit duly authenticated by the authorized signatory is counter-che....
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....96/1/2017 dt. 19.1.2017 was also referred to by the Ld. Counsel, to argue that the Board has clarified that while invoking extended period, it must be ensured that the necessary and sufficient conditions exist. Further, there are umpteen number of decisions of various courts wherein it is held that unless there is evidence to establish any positive act on the part of appellant to suppress facts with an intention to evade payment of duty, the extended period cannot be invoked. Ld. Counsel prayed that the appeal may be allowed. 8. Ld. A.R Sri M. Ambe appeared for Revenue and supported the findings in the impugned order. It is submitted by Ld. A.R that the net foreign exchange calculated by the appellant is incorrect and it has projected a hi....
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....er, MEPZ, Chennai to avail exemption (concessional rate of duty) under the Notification. It is the case of the department, as per para 9.5 of the EXIM Policy 1997-2002, if Net Foreign Exchange (NFEP) earned as a percentage of export is between 10% to 25%, an assessee can clear 30% of value of production and exceeding 25%, the assessee can clear 40% of value of production under DTA sales. If the net foreign exchange percentage earned is less than 10%, then the assessee is not permitted to clear the goods in DTA. During audit, it was noticed that appellant had deducted an amount of Rs.53,04,928/- being the consumption of raw materials imported and thereby reduced the value of consumption of imported raw materials. That consequently, the value....
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....l Excise, Bombay - 1995 (75) ELT 721 (SC) held that the word suppression of facts is qualified by the word 'wilfull' and therefore there should be intent to evade payment of duty. "7. Now coming to the facts of this case, the appellant's case is that he thought bona fide that he need not include the value of the Rapidogens in his declaration, for the reason that the said product was fully exempt from duty under Notification No. 180/61, dated November 23, 1961. Certain facts are brought to our notice in support of this plea. It is also brought to our notice that on the date of filing of his declaration, two High Courts had taken the view that the goods exempted from duty are not includible within the definition of `excisable goods' as defi....