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M/s SMT Machine (India) Ltd. Versus Commissioner of Central Excise, Chandigarh-I

2016 (10) TMI 269 - PUNJAB AND HARYANA HIGH COURT

Availing SSI exemption and export of duty - differential duty - appellant exported the goods, on which no duty, as such, was payable and he could claim exemption and in case, any duty was paid, the same was refundable in totality - appellant, by mistake, paid the duty even on the exported goods at the same rate the duty for home consumption was leviable - Held that:- for technical violation that the appellant, in case, was to pay duty on the export consignment, which was ultimately refunded to h .....

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ansactions being revenue neutral, the action taken by the Department in raising demand of the differential duty, which, in fact, was not leviable at all, was totally uncalled for. - Decided in favour of assessee - Central Excise Appeal No.107 & 108 of 2014 (O&M) - Dated:- 28-7-2016 - MR. RAJESH BINDAL AND MR. HARINDER SINGH SIDHU JJ. Mr. Jagmohan Bansal, Advocate for the Appellant. Mr. Saurabh Goel, Advocate for the Respondent. ORDER RAJESH BINDAL, J. This order will dispose of two appeals beari .....

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sel for the appellant submitted that the appellant is a small scale industrial unit. During the year 2003-2004, it had cleared the goods for home consumption, whereas certain goods were exported out of India. 4. On the exports, made outside the country, in terms of Rule 19 of the Central Excise Rules, 2002, the appellant was not liable to pay any duty. As far as sale of goods for home consumption is there, in terms of the notification No.9/2003-CE dated 1.3.2003 (Annexure A-1), the appellant was .....

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notice (Annexure A-2) stating that on the export of goods outside the country, it was required to pay duty @ 16% instead of 9.6% and, hence, violated the provisions of the Rules and the notification issued thereunder. Demand for the differential amount of ₹ 1,43,010/- was sought to be raised. 6. The Adjudicating Authority confirmed the demand of Rs,1,43,010/-. It was held that the appellant was liable to pay interest under Section 11AB of the Central Excise Act, 1944 and penalty of ₹ .....

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till upheld the demand along with interest, however, set aside the penalty. 9. The submission on behalf of the appellant is that once as per provisions of the Act and the Rules, the appellant was not liable to pay duty on export of goods outside the country and in case any duty was paid, the same was refundable. Even if, by mistake the duty was paid at a lesser rate by the appellant and the same was refunded to it. The effect being revenue neutral, no demand should have been raised by the Adjudi .....

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ills Pvt. Ltd., 2015(320) E.L.T. 524 (Bom.), Commissioner of Cus. & C.Ex. vs. Textile Corpn. Marathwada Ltd., 2008(231) E.L.T. 195 (S.C.) and Arvind Ltd. vs. Union of India, 2014(300) E.L.T. 481 (Guj.). 11. On the other hand, learned counsel for the respondent submitted that once the appellant had chosen to pay duty on the goods exported outside the country, the same was required to be paid under the Act @ 16%. The appellant had choice either to pay or not, as any duty paid was refundable. H .....

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