9911796707
TMI Blog2000 (2) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 2,00,000/- penalty imposed under Rule 173Q(1) and (d) Personal penalties of Rs. 1 lakh each on three officials. (e) Interest on the duty as per law. 2. Heard Shri B.V. Kumar, learned advocate for the appellants and Shri M. Kunhi Kannan, learned D.R. for the revenue. 3. The learned advocate submits that the Order-in-Original No. 11/99, dated 25-11-99 passed by the Commissioner of Central Excise, Belgaum, is erroneous in law inasmuch as that the learned Commissioner has held the Modvat credits have been irregularly taken and therefore, he has ordered reversal thereof on grounds which are not at all provided for under Modvat scheme. Explaining this, the learned advocate submits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... connected with the said import, then it lay in the jurisdiction of the relevant Commissioner of Customs and Central Excise to have put the appellants notice under the Customs Act. Before this could be done, the appellants on their own initiative brought the matter to the notice of the Chief Commissioner and finally obtained an amendment from the DGFT to the EPCG licence regularising its installation in Unit No.l. Thus, the import and installation of the said generator in Unit No. 1 has been regularised by the DGFT albeit subsequent to the import thereof. In this connection, he cites the decision of the Tribunal in the case of Thiagarajar Mills Ltd. as reported in 1999 (111) E.L.T. 288 (T) = 1999 (32) RLT 840, where it has been held in para ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers name and address has been given, all that pertaining to Unit No. 1. Similarly, in Bill of Entry No. 11439 of Chennai Customs House, the duty was paid by Unit No. 1 of the appellant vide Customs House cash stamp dated 13th March, 1998. Further, we find that it is not disputed even in the Order-in-Original impugned that the said generator was installed and commissioned in the Unit No. 1 premises. The declaration has also been filed by Unit No. 1 on 24th September, 1998 under the Modvat scheme. Therefore, on a careful consideration of these facts, we find that the order was placed for import by Unit No. l, the Bill of Entry was filed with the respective Customs House by Unit No. 1, the duty thereon was paid by Unit No. 1, the goods were in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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