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2013 (8) TMI 7 - CGOVT - CustomsClaim for duty drawback – assessee filed a claim of duty drawback for export goods - The show cause notice was issued to the assessee for confiscation of 5268 cartons exported for which the drawback claimed - penal action u/s 114AA on the assessee - penal action u/s 114(iii) on the exporters and rejection of the duty drawback claim - Held that:- Commissioner (Appeals) had rightly held drawback claim admissible at lower rate on Customs portion only - penalties u/s 114(iii) of Customs Act on the exporter - The penalty imposed on exporter u/s 114AA was set aside as the imposition of penalty u/s 114(iii) will meet the ends of justice - penalty was already imposed on exporting company and therefore the penalty imposed on u/s 114(iii) was set aside. CENVAT credit - availing Cenvat credit of some inputs and input services used in the manufacture of export goods was not denied by the exporter - The reversal of said Cenvat credit cannot make him entitled for drawback claim at higher rate since the condition for claiming higher rate of drawback were not satisfied at the time of export – availment of Cenvat credit facility by exporter manufacturer is not denied by exporter and therefore the charge of mis-declaration of statement on the part of all noticees in relation to claim of drawback with an intention to avail drawback at higher rate stands proved. Commissioner (Appeals) has erred in setting aside the redemption fine and penalties - the redemption fine and penalties imposed by adjudicating authority appears harsh and their reduction is warranted – order modified.
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