TMI Blog2019 (12) TMI 1387X X X X Extracts X X X X X X X X Extracts X X X X ..... the subsequent rebate claims of the applicant. Penalty - HELD THAT:- Since the applicant chose to omit the classification of the impugned export goods with an intention to encash the accumulated CENVAT credit by paying higher rate of duty than the applicable rate, the case merits imposition of penalty under Section 11AC of Central Excise Act, 1944 read with Rule 25 of Central Excise Rules, 2002 on the applicant. Hence the lower authorities have correctly imposed penalty of ₹ 3,89,603/- under Section 11AC of the Act read with Rule 25 of the Central Excise Rules, 2002. Revision dismissed. - F.No. 195/43/2018-RA - Order No. 188/2019-CX - Dated:- 17-12-2019 - Ms. Mallika Arya, Additional Secretary ORDER A revision App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed an appeal before Commissioner (Appeals) who vide the impugned Order-in-Appeal rejected the applicant s appeal. 4. Personal hearing in this case was granted on 20-11-2019 which was attended by Shri Amardeep Singh, Advocate on behalf of the applicant. He contended that the main issue has been resolved. The issue which remains pending for a decision is on account of imposition of penalty on the applicant since there was no mens rea and the applicant were declaring the classification of the goods on the ER-1 Returns filed with the respondent every month which specify both domestic and export clearances. The fact regarding imposition of penalty was raised before Commissioner (Appeals) also but no findings on this aspect have been given. Du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been short-levied or erroneously refunded by reasons of fraud, collusion or any willful mis-statement or suppression of facts, or contravention of any of the provisions of this Act or of rules made thereunder with intent to evade payment of duty, the person who is liable to pay duty as determined under sub-section (2) of Section 11A, shall also be liable to pay a penalty equal to the duty so determined. 8. Since the applicant chose to omit the classification of the impugned export goods with an intention to encash the accumulated CENVAT credit by paying higher rate of duty than the applicable rate, the case merits imposition of penalty under Section 11AC of Central Excise Act, 1944 read with Rule 25 of Central Excise Rules, 2002 on t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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