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2019 (5) TMI 333 - CESTAT MUMBAI100% EOU - cut flowers cleared to domestic market pending the permission from development commissioner - violation of terms of the B-17 Bond - case of appellant is that the confirmation of demand is without authority of law as no Section of Custom Act or Central Excise Act, has been invoke while confirming demand of duty - time limitation - HELD THAT:- The SCN is issued in terms of the B-17 Bond executed by them with the customs authorities. We find that in terms of the Bond provisions of recovery of interest and penalty are available. Therefore the SCN or the Order is not vitiated by the non-mentioning the particular authority in the form of Section or Rule. Non-quoting or mis-quoting of the provisions of law will not make Show Cause Notice or adjudicating order invalid or illegal. The Appellants contention in this regards is not acceptable for the reason that the Show Cause Notice issued for enforcement of the conditions of Bond, the Show Cause Notice is not time barred. Imposition of penalty - HELD THAT:- The issue was about the interpretation of provisions of custom Act, Exim Policy and the notification issued thereof. Learned Commissioner has dropped substantial portion of the demand as per the directions of CESTAT and on the basis of permission granted by the Development Commissioner at a later date - penalty set aside. Appeal disposed off.
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