9911796707
TMI Blog2017 (7) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacture of P&P medicaments under falling under chapter heading 30 of the Central Excise Tariff. During audit, the Central Excise officers found that the appellant had cleared finished goods namely M&P medicaments valued at Rs. 62,76,219/- for exports to Japan and China. (ii) The said export goods were rejected by the foreign customers and returned back on 15.12.2006 and 15.03.2007 respectively. (iii) The appellant did not do any further processing on such medicaments and did not re-export the same. The shelf life of the said medicaments expired in June, 2007. (iv) The appellant neither took any permission for extension for reexport of the same nor paid any Central Excise duty leviable thereon. (v) The appellant did not intimate the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds were re-imported under Notification No.94/96-Cus dated 16.12.96, whereunder it is enjoined on the appellant that they would submit transit bond and such bond is to be cancelled on the production of certificate issued by Central Excise about receipt of re-imported goods into the appellant's factory. There is no dispute that re-imported goods reached the factory of the appellant. 4.1 The department is demanding the duty of Central Excise @ prevalent on the day of re-importation of the subject goods, whereas the appellant submits that they paid the duty of Central Excise at the rate of the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods are to be removed for home consumption. 5.2 Consequently, we are of the view that for the present facts 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 for the present facts. 5.3 The impugned order has imposed liability of interest as well as penalty on the appellant. However, once we have decided that the appellant has rightly paid the duty on the day of destruction of the goods there cannot be any li ..... X X X X Extracts X X X X X X X X Extracts X X X X
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