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Mohd Naushad Versus Commissioner of Central Excise, Indore

2018 (2) TMI 958 - CESTAT NEW DELHI

Valuation - exported steel plates - goods overvalued to get higher DEPB benefits - Held that: - no active involvement of the officers has emerged from the available records except carelessness on their part. The value declared by the exporter has not .....

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of 2014 - A/58699-58701/2017-CU[DB] - Dated:- 22-12-2017 - Mr. (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Dr. G K Sarkar & Shri Piyush Kumar, Advocates - for the Appellants Shri R K Manjhi, AR - for the Respondent .....

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ica. The goods were over-valued to get higher DEPB benefit. The container was examined on 5.4.2011 and investigation was conducted. After issuing the show cause notice, the goods were confiscated and penalties were imposed. All three appellants are o .....

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One lakh each was levied on them by the impugned order. Being aggrieved, the appellants have filed the present appeals. 3. With this background, we heard Dr G K Sarkar and Shri Piyush Kumar, and Shri R K Majhi learned counsels for the parties. Durin .....

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During that period, Shri A K Shukla, who was Assistant Commissioner of Customs, Central Excise and Service Tax was posted at ICD, Indore was issued charge sheet and penalized by the Commissioner, but the said order was stayed by Hon ble Madhya Prade .....

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ted and their acts of omission / commission facilitated fraudulent export. It is their submission that there is no financial gain from their acts of omission. They requested that penalty of Rs. One lakh each may be cancelled. 6. After hearing both th .....

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er in his order vide para 108 has observed that - …there is no proof on record of their having the knowledge of mischief being committed or their having made any financial gain from their acts of omissions…. 7. In the departmental proce .....

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