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2019 (5) TMI 1587 - AT - CustomsExemption from CVD - Import of 'Ore' - benefit of N/N. 4/2006-CE dated 01.03.2006 and N/N. 12/2012-CE dated 17.03.2012 - time limitation - HELD THAT:- The distinction between “ore” and “concentrate” has been discussed in the numerous decisions. The Explanatory Notes available to HSN reproduced above also shows that the distinction is largely based on the nature of processes carried out on the ores. It is fact that the goods were described as “ore” by foreign supplier and the appellant have simply followed the said description. Moreover, the entire duty demand was available as cenvat credit to the appellant themselves. In these circumstances, we find that there is no intention to evade payment of duty. The appellant are not contesting the issue on merit. In view of above demand in so far as it relates to extended period is set aside. The corresponding interest also needs to be re-quantified. The redemption fine of ₹ 10 Lakhs in these circumstances appears excessive and the same is reduced to ₹ 10,000/- only. In view of lack of malafides, the penalty on M/s Panasonic Energy India Co. Ltd is set aside under Section 114(A). The penalty on Sh. Sunil S. Shah and S.K. Khurana is set aside under Section 112(a). The appellant have also undertaken not to seek refund of duty already paid as they have already claimed the cenvat credit of the same. Appeal allowed in part.
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