TMI Blog2017 (7) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... er Notification No.94/96 dated 16.12.96, the significance of the day of reimportation of the goods is not valid for charging the duty. If the appellant removes such goods for home consumption, by taking necessary permission if required, rate of duty would be applicable for the day when the goods are to be removed for home consumption. The demand of duty would be at the rate as applicable on the day of destruction, when the appellant had chosen to destroy the goods and made the payment of duty to the department. When there is no dispute on the fact of payment of duty made by the appellant payable on the day of destruction there is no further liability of payment of duty of Central Excise against the appellant - once we have decided tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for reexport of the same nor paid any Central Excise duty leviable thereon. (v) The appellant did not intimate the department also about the expiry of shelf life of said medicament. (vi) The department therefore issued show cause notice for recovery of duty amounting to ₹ 10,24,279/- alongwith interest under Section 11A and 11AB of the Central Excise Act, 1944. The department invoked proviso to Section 11A of Central Excise Act, 1944 as the material facts were not brought to the knowledge of the department. (vii) The show cause notice was adjudicated vide order-in-original No.119/2010-11 dated 16.03.2012 by the Additional Commissioner confirming the duty amounting to ₹ 10,24,279/- alongwith interest and equivalent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... day, when the goods were destroyed as they could not use the goods after the expiry of the shelf life. 5. The duty of Central Excise is paid, when the goods are removed from the factory. In this case, initial removal of the goods from the factory appears to be under DEEC scheme and the goods were meant for export. The said goods were re-imported. Once the goods have come back in the country, the duty of Central Excise becomes leviable on their manufacture and removal from the factory for home consumption. It is to be noted that the duty of Central Excise is levied on the manufacture, and the payment of such duty is done at the time of removal as a matter of convenience only. Thus, once the manufacture of goods is complete, the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
