2024 (7) TMI 771

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....dv. Mr. Tapan Bhanja, Adv.   For the Respondent : Ms. Alisha Das, Adv. Ms. Elina Dey, Adv.   The Court : This appeal by the revenue is directed against the order passed by the Customs, Excise and Service Tax Appellate Tribunal, East Zonal Bench, Kolkata, in Customs Appeal No. 276 of 2011, dated 1st August, 2023. 2. The revenue has suggested the following substantial questions of....

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.... appellant (the respondent herein) under the heading of interest and penalty would be eligible for consequential refund to him along with interest as per the statutory provisions, is contrary to the provision of section 27 and 27A of the Customs Act, 1962? 3. We have heard Mr. Kaushik Dey, learned Counsel appearing for the appellant and Ms. Alisha Das, learned Counsel for the respondent. 4. ....

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....624/-. This amount is nothing but the duty which was payable but for claiming the benefit of Notification No. 27/2008-Cus, dated 1st March, 2008. This demand and acceptance of the so called security deposit was wholly unauthorized and beyond jurisdiction and not provided for in the notification. This aspect has been rightly noted by the learned Tribunal and also right in making the observation tha....

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....ade in the mind of the department is whether the assessee in deliberate violation of the conditions of notifications committed by the respondent. The respondent candidly admitted that they could not fulfil the export obligation due to circumstances which were beyond their control. This aspect has not been doubted by the department not shown to be factually incorrect. In such circumstances, the man....