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M/s. Virat Steels Versus CC (Prev.) , Amritsar

2016 (11) TMI 755 - CESTAT CHANDIGARH

Demand of duty alongwith interest and penalty - import of 5.470 MT of alloys steel bars - mis-statement of the facts as DEPB was not actually debited - Whether the appellant is entitled for refund of duty paid or not? - Held that: - the amounts recovered from the appellant and CHA or their representatives against the bills of entry in question, shall be given due credit to the respective parties against the demand for basic excise duty from the date of recovery of the said amounts - No part of a .....

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lant or not? - Held that: - As the appellant was not vigilant at the time buying of DEPB scrips, and DEPB found to be fake or forged. In that circumstance, the penalty is imposable on the appellant. As the appellant has paid duty alongwith interest and the same was appropriated in the impugned order. In that circumstance, the penalty is restricted to 25% of the duty involved. - Appeal disposed off. - Appeal No. C/177/2011-Cus(DB) - FINAL ORDER NO. 61539/2016 - Dated:- 18-10-2016 - Mr. Ashok .....

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stoms duties payable was ₹ 1,61,369/- and out of this, duty of ₹ 63,531/- was debited through two TR-6 challans and balance was duty was paid through DEPB. It came to the notice of the department that the goods cleared without payment of duty of ₹ 97,838/- on the ground that by mis-stating the facts as DEPB was not actually debited. It has been fraud involving in evasion of duty. Therefore, the proceedings were initiated against the appellant for demand of duty alongwith intere .....

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nce given by the department that if the amount recovered from the CHA or their representative against bill of entry in question. In that circumstance, the amount of duty paid by the appellant shall be refunded. Therefore, the demand of duty alongwith interest is to be refunded. Consequently, the penalty is also not imposable on the appellant. 4. On the other hand, learned AR opposed the contention of the learned Counsel and submitted that it is case of fraudulent availment of DEPB scrips and the .....

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