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2015 (12) TMI 1143 - AT - CustomsAvailment of CENVAT Credit while claiming Duty drawback - Misdeclaration - Held that:- Fact of availment of Cenvat credit and the fact of making wrong declaration in the ARE-I has not been disputed by the appellant. The Commissioner has observed that inasmuch as the appellant has intentionally mis-declared the facts and have claimed the excess drawback, the goods in question are liable for confiscation under Section 113 (h)(ii) of the Customs Act, 1962. As the same are not physically available, having been exported, the appellant is liable to penalty under Section 114. Appellants are regular exporter their product in question and were aware of the legal position that no Cenvat credit is admissible if the exports are being made under drawback scheme. It is precisely for this reason that they availed the credit but did not declare the same in the export documents. On the contrary, they declared that no such credit has been availed. This fact cannot be held to be a human error so as to extend the benefit to the appellant. Huge drawback to the extent of around ₹ 11 lakhs stand availed by the appellant on the basis of mis-declaration made by them. I find no reasons to accept the appellants contention that the penalty should not have been imposed upon them neither do I find justifiable reason to reduce the penalty amount. - Decided against assessee.
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