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2011 (6) TMI 633 - AT - Customs100% EOU - respondent was not able to meet the conditions imposed on them at the time of approval of their EOU regarding export of final products - show-cause notice was issued proposing demand of customs duty - argument that the entire activities were contrived to evade customs and excise duties is prima facie not acceptable and no evidence to prove the contrary has been submitted by the Revenue, argument of the Revenue that the respondent had a guilty intention of evading customs and excise duties rejected, penalty of Rs. 5000/- on the respondent under Rule 173Q of the Central Excise Rules, show-cause notice there is no proposal for confiscation of the goods under the Customs Act. The proposal was for imposing penalty under Section 114A of the Customs Act. Under Section 114A of the Customs Act, mens rea is to be proved, which has not been proved by Revenue, appeal is disposed of by modification of the Order-in-Original
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