1999 (10) TMI 85

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....) of the CEA, 1944. Consolidated penalty of Rs. 12,93,310/- was also imposed under Sec. 11AC ibid. Interest at 20% p.a. was also imposed (demanded) under Section 11AB read with Section 11A(2) ibid. Personal penalty of Rs 1.62 lakhs each was also imposed on S/Shri S.K. Gupta & V.K. Gupta. The Commissioner (Appeals) dismissed the appeal for non-compliance of the order dated 3-2-1999 issued for pre-depositing the entire amount equivalent to the disputed amount of duty and penalty (including the personal penalty). 3.S/Shri M.H. Patil and T. Chandran Nair, Advocates were heard on 19-8-1999 at Camp, Mumbai. Shri Patil averred that they have submitted all the documents like GP1, Shipping Bill. The findings are not based on any document not subm....

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....as buyer under total physical supervision of the Central Excise Officers, after due permission was granted by the Asstt. Commissioner; upon verification of the factory packed condition of the goods purchased with that of the duty paying documents that the packings were opened and cut; that these samples were also drawn and preserved in sealed cover, separately; that the export packings (after cutting and repacking) were sealed with tamper proof seals by the Central Excise, implying that the goods received were sealed after cutting and repacking and necessary endorsements made in the GP1/Invoices with corresponding AB4 No. and date. 5.That the country's leading and independent investigative agency, C.B.I., have also recommended closure of....

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....res were substantially compiled with. In case of any departure from the strict procedure, varicity of the exports, identity of the goods, duty paid nature of the goods etc. can be established by making a reference to the Central Excise Officer of the factory of origin and/or the Customs Officer and the port of export, as the case may be, or by issuing a query memo to the exporter wherever necessary, to explain any apparent discrepancy, (d)        evidence is produced that the goods were actually exported, (e)        any evidence of misuse of such permission, or discrepancies in respect of value, quantity, description etc., are not noticed. In view of the fact tha....