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2017 (10) TMI 278 - CESTAT MUMBAIPenalty - the goods could not be exported within the time limit of 6 months from the date of export - Held that: - appellant had desired to export the bus and the fact of failure to export was known to the appellants immediately after clearances of the bus from the factory, as the order was cancelled - The appellants paid the duty and part of interest before show-cause notice. However, it is apparent that it was not a voluntary effort. In these circumstances, when the fact of cancellation of order was known to the appellants, the failure to comply with the provisions of law and deposit differential duty clearly indicates to malafides - penalty upheld. Demand of interest - the demand of interest for the period from obtaining the said chassis and payment of duty on bus was confirmed - Rule 7 of Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules - Held that: - The said rule clearly prescribes that in such circumstances, interest is recoverable - interest upheld. Appeal dismissed - decided against appellant.
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