TMI Blog2018 (1) TMI 698X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to interpretation of notification, therefore, there was no malafide on the part of appellants - penalty set aside - personal penalty of ₹ 1 lakh imposed on Shri V.P. Yadav also set aside. Appeal allowed in part. - Appeal Nos. E/1254 & 1228/2010-EX [ DB ] - Final Order Nos. 70112-70113/2017 - Dated:- 4-1-2018 - Mrs. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri S.C. Kamra Shri Kartikeya Narain, Advocates for Appellants Shri Mohammad Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar These two appeals are directed against Order-in-Original No. 03/Commr./LKO/CX/2010 dated 29/01/2010 passed by Commissioner of Central Excise Service Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufactured in India. However, according to Revenue, in view of Explanation II(ii) to said notification, the PSF received from M/s Indo Rama Synthetics under Deemed export benefit (to M/s Indo Rama Synthetics) is deemed to be imported goods and hence not manufactured in India and therefore, rate of duty applicable would be the rate specified in Sl.No.2 of the table to the notification i.e. 50% of the aggregate of duties of customs. On this basis, a show cause notice dated 03.11.2008 was issued to the appellants for- (a) demand of central excise duty amounting to ₹ 56,63,820/- from the appellant company in respect of DTA clearances during period from 17.10.2007 to 15.04.2008 under Section 11A of the Central Excise Act, 1944, along wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at just because the PSF supplier- M/s Indo Rama have availed deemed export benefits under para 8.3 (a) and 8.3 (b) of the Exim Policy in respect of PSF supplied to the appellant company, the PSF so supplied will not cease to be manufactured in India, that the impugned order is, therefore, not correct, and that in view of this they prayed for allowing both the appeals. 4. Learned A.R. for Revenue submits that for availing benefit of any notification, all the conditions specified therein need to be satisfied and if any of the condition is not satisfied then the benefit of such exemption is not admissible. He has submitted that it is undisputed fact that M/s Indo Rama Synthetics (I) Ltd. has treated supply to appellant company as deemed exp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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