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2016 (9) TMI 482 - CESTAT NEW DELHI

2016 (9) TMI 482 - CESTAT NEW DELHI - 2017 (345) E.L.T. 269 (Tri. - Del.) - 100% EOU - Recovery of duty alongwith interest and penalty attributable to inputs - input, i.e., paper procured without payment of duty, used for manufacture of finished product i.e. printed books, sold in the DTA and not exported - pursuant to investigation, appellant deposited central excise duty attributable to inputs - Held that:- in absence of export of printed books, the duty foregone on procurement of the input, n .....

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ited by the appellant, we are of the view that the interest for delayed payment of Central Excise duty has to be paid by the appellant. With regard to imposition of penalty, it is found that the issue involved in the case relates to interpretation of the Notification No. 22/2003 dated 31st March, 2003 and in an identical case, this Tribunal in the case of the appellant itself reported in [2010 (4) TMI 954 - CESTAT NEW DELHI] has set aside the penalty imposed on the appellant. Therefore, the pena .....

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ral Excise, New Delhi. 2. The brief facts of the case are that the appellant is a 100% Export Oriented Undertaking (EOU), and is engaged in the manufacture of printed books falling under Chapter 4901 of the Central Excise Tariff Act, 1985. During the period 01.07.2005 to 31.01.2006, the appellant had sold the finished products in the Domestic Tariff Area (DTA) in terms of paragraph 06.09 (b) of the Foreign Trade Policy, 2004-2009. Since the input, i.e., paper procured without payment of duty wer .....

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8,731/- was confirmed alongwith equal amount of penalty. The amount already deposited by the appellant was appropriated in the said adjudication order. In appeal, ld. Commissioner (Appeals) has upheld the duty demand confirmed in the Adjudication Order. Hence the present appeal before this Tribunal. 4. Shri R.K. Hasija, the ld. Advocate appearing for the appellant submits that since the raw-material/input supplier is the manufacturer of paper, the duty liability, if any, can be recovered from th .....

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further submission that since there is no element of suppression, misstatement, fraud etc. with the intent to evade payment of duty, no penalty can be imposed on the appellant in terms of Section 11AC of the Central Excise Act, 1944. To support his said view, the ld. Advocate has relied on the order dated 28.04.2010 of this Tribunal passed in the case of the appellant itself (Excise Appeal No. E/629/2006-EX.Br.) 5. Shri G.R. Singh, ld. D.R. appearing for the Revenue, on the other hand, reiterate .....

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