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Commissioner of Customs And Service Tax, Bangalore Versus Intel Technologies India Pvt Ltd

100% EOU - shortage of goods while shifting goods in the new unit Imposition of penalty - Non production of the documentary evidence for such shifting and the presence of the goods in the new unit - Held that:- Revenue has not been able to rebut the findings given by the adjudicating authority as regards the malafide of the assessee. Their only case is that inasmuch the imported duty free goods were not available, it has to be held that there was malafide on their part, requiring higher impositi .....

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t this act does not call for higher imposition of penalty.

Commissioner has observed that the assessee has not been able to establish proof of having utilized the goods for the intended purpose and therefore the question of allowing depreciation on such bonded goods does not arise. - For the period from 2001 to 2005, the same were being used by the appellant and they would be in a position to prove it. If that be so, the duty required to be paid by the respondent should have been calc .....

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long with cross objection filed by the respondents, which have to be considered as an appeal, are being disposed of by a common order as they arise out of the same impugned order of Commissioner. 2. The respondent is a 100% EOU and STP unit working under the provisions of Notification No. 52/2003-Cus. dated 31.03.2003. In terms of the said notification itself, they imported capital goods/raw materials, without payment of duty. 3. In or around 2005, the respondent shifted the said goods to anothe .....

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the new unit. As per the respondent, they produced all the documents except in respect of few minor items which they could not locate in their new unit, to the extent of around 6%. They admitted that they are unable to find such items which are in the nature of hard disk and various computer accessories and immediately paid the demanded duty of ₹ 47 lakhs (Rupees Forty Seven lakhs) and ₹ 26 lakhs (Rupees Twenty Six lakhs) approximately. 4. On adjudication, Commissioner observed that .....

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rdingly by observing that this calls for a lenient view for imposition of penalty, he imposed penalty of ₹ 1,00,000/- (Rupees One Lakh only), while confirming the demand. 5. Revenue being aggrieved with the imposition of penalty of ₹ 1,00,000/- (Rupees One Lakh only) preferred the present appeal for enhancement of the penalty. Assessee is also in appeal by way of cross objection, on the ground that the adjudicating authority has demanded and confirmed duty on the imported value of th .....

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