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2019 (8) TMI 677

..... e Bidding (ICB) - HELD THAT:- In the present case, finding of facts arrived at by the tribunal reveals that there was no element of fraud and suppression etc. with an intent to evade payment of duty. The department was informed by the assessee about duty and clearance also along with reasons - The tribunal has gone to the extent in holding that the department was also having knowledge about the error and in those circumstances, the tribunal has allowed the appeal preferred by the assessee. In the considered opinion of this Court, purely question of fact is involved in the present appeal and no substantial question of law arises in the matter, therefore, the admission is declined. - CEA No. 132/2017 - 6-8-2019 - S.C. Sharma And Shailendra Sh .....

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..... t. Ltd. deposited the duty liability along with interest on 28.04.2011 and 30.04.2011 and thereafter, the department issued a notice on 28.06.2011 seeking recovery of central excise duty along with interest for imposition of penalty. The adjudicate authority has passed an order on 05.11.2012 and the Commissioner of Central Excise has confirmed the demand against which an appeal was preferred. The Tribunal in paragraph Nos.2 to 7 has held as under:- 2. According to Para No.5.5 of H.B. of Procedures (Foreign Trade Policy 2009-14) an EPCG Authorisation holder intending to source capital goods indigenously, shall request to Regional Authority(DGFT) for invalidation of PCG authorization for direct import along with name and address of source per .....

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..... RA concerned. Recipient may also claim benefits on production of a suitable disclaimer from supplier along with a self declaration in Appendix 22 C of HBP v1 regarding non-avallment of CENVAT credit in addition to prescribed documents. (ii) In case of supplies under paragraph 8.2(a), (b) & (c) of FTP, claim shall be filed against receipt fo payment through normal banking channel as in Appendix 22B. Claims should be filed within a period of twelve months from the date of payment. In cases where payment is received in advance, last date for submission of application may be correlated with date of supply instead of date of receipt of payment. Claim can be filed 'Invalidation Letter/ARO wise' against individual licenses within the t .....

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..... ach such clearance, the Noticee have filed intimation letter with jurisdictional Range Office in the form of ARE- 3 (Annexure -25). The exemption from the duty is conditional and available only if supplies made against an International Competitive Bidding (ICB). From the intimation letters / documents submitted by the Noticee, it is not clear that condition for duty exemption has been fulfilled / taken cared otherwise. In the present case, finding of facts arrived at by the tribunal reveals that there was no element of fraud and suppression etc. with an intent to evade payment of duty. The department was informed by the assessee about duty and clearance also along with reasons. The tribunal has gone to the extent in holding that the departm .....

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