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2023 (9) TMI 710 - CESTAT KOLKATAShort payment of duty in respect of the goods cleared to Nepal, by invoking the proviso to Section 11A of the Central Excise Act, 1944 - Rule 8 and Rule 18 of the Central Excise Rules read with the N/N. 40/2001-CE(NT) dated June 26, 2001 and Notification No. 20/2004-CE (NT) dated September 6, 2004, as amended - HELD THAT:- The Appellant exported lubricant oil to Nepal. They exported their own manufactured goods as well as traded goods procured from other manufacturers on payment of duty. So far as manufactured goods exported to Nepal was concerned, the Appellant paid duty by raising debit in PLA or Cenvat Account whereas in respect of the traded goods exported to Nepal the Appellant debited the duty as well as quantity in the RG-23D. The duty demanded has been confirmed on the allegation that the duty paid nature of the traded goods has not been established. In respect of the traded goods exported, we observe that the Appellant has prepared corresponding dealers invoices under Rule 11, which were also signed by the Superintendent, before export. The Dealers Invoice provided details of manufacturer’s Invoice No. and date and the total quantity covered in such Invoice and proportional duty paid on the quantity exported to Nepal. An account in RG23-D was maintained for duty paid goods - the Appellant were following the procedures and formalities required to be followed by a registered dealer for storing of duty paid goods. The appellant issued cenvatable invoices with cross reference of invoices of manufacturers of the subject goods and filed quarterly returns under the Rule 9(8) of the said Rules. These documents clearly establish the duty paid nature of the traded goods which were exported to Nepal. Thus, the department cannot again demand duty from the Appellant for the traded goods exported, as duty has already been paid by the concerned manufacturers at the time of clearance of those goods - the demands of duty, interest and imposition of penalty on the Appellant in the impugned order are not sustainable. The impugned order is set aside - appeal allowed.
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