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2018 (2) TMI 653 - Commission - CustomsDuty Drawback - N/N. 43/2001-C.E. (N.T.), dated 26-6-2001 under Rule 19(2) of Central Excise Rules, 2002 - the applicant were procuring raw materials on payments of Excise duty for the manufacture of printed Diaries, Ruled/ Un-ruled/ Printed Exercise books, Single/Multi-coloured printed books and printed colouring books, etc., for which they had availed higher rate of Duty drawback as they were not availing the CENVAT credit - Penalty. Held that: - It was noticed by the officers that the applicant had procured duty free raw materials, availing the provision of Notification No. 43/2001-C.E. (N.T.), dated 26-6-2001 under Rule 19(2) of Central Excise Rules, 2002 and used the same in the manufacture of printed books and colouring books which were subsequently exported under Duty Drawback Scheme claiming higher rate of drawback, i.e., Customs, Central Excise and Service Tax components put together instead of eligible Customs portion of drawback and in certain cases have availed both Central Excise and Customs portion of drawback for the Cenvat availed goods for the period from 2011-12 (Oct, 2011) to 2015-16. The applicant has made true and full disclosure of the liability before the Bench and also co-operated in the proceedings before the Bench and investigations conducted. The Bench thus holds it a fit case to settle the ineligible duty drawback at ₹ 20,01,721/- and the interest thereon at ₹ 3,66,965/-. Applicability of provisions of Section 113 of the Customs Act, 1962 - Held that: - The’ physical availability of the goods is necessary only for ordering confiscation which is different from holding the goods liable for confiscation. However in the instant case, Bench is not going into the question of confiscation of the exports made. It is a settled law that the goods can be held liable for confiscation if the commission or/omission of the importer or exporter have rendered the goods liable for confiscation. Demand of interest - Held that: - The interest liability is settled at ₹ 3,66,965/-. As the applicant has already paid the said amount as confirmed by the Revenue, the same is appropriated and adjusted towards the interest liability and no further liability subsists in this regard. This case does not warrant imposition of Fine or Penalty on the applicant, M/s. Lovely Offset Printers, Sivakasi. Application settled u/s 127(5) of the Customs Act, 1962.
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