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2019 (12) TMI 1387 - CGOVT - Central ExciseRebate Claim - export of Pump Set 10 H.P. (I.C. Engine with Centrifugal Pump - demand rasied on account of erroneous rebate resulting from excess duty paid on impugned export goods - Penalty - HELD THAT:- The applicant had willfully omitted the classification of the impugned export goods on the excise invoices and ARE-1s and chose to pay higher rate of duty from the CENVAT account so as to encash the available CENVAT credit by way of rebate under Rule 18 of Central Excise Rules, 2002 - It is pertinent to mention that the confirmed demands on account of erroneous rebates have been appropriated by the respondent from the subsequent rebate claims of the applicant. Penalty - HELD THAT:- Since the applicant chose to omit the classification of the impugned export goods with an intention to encash the accumulated CENVAT credit by paying higher rate of duty than the applicable rate, the case merits imposition of penalty under Section 11AC of Central Excise Act, 1944 read with Rule 25 of Central Excise Rules, 2002 on the applicant. Hence the lower authorities have correctly imposed penalty of ₹ 3,89,603/- under Section 11AC of the Act read with Rule 25 of the Central Excise Rules, 2002. Revision dismissed.
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