TaxTMI 
TaxTMI 
2022 (11) TMI 267
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....roducts of the DEPB Schedule. A case was made out by the department on the ground that the product manufactured and exported by the appellant falls under Sr.No.1 of group code no.66 under the description of Fish & Fish Products including frozen meat and thus the appellant have wrongly taken benefit by availing DEPB. A show cause notice was adjudicated by the adjudicating authority whereby, it was ordered for recovery of Rs.79,78,420/- under proviso to section 28(1) of the Customs Act, 1962 along with interest under Section 28AB and also imposed penalty of Rs.50 lakhs under Section 114(ii) of the Customs Act, 1962. Being aggrieved by the Order-In-Original, the appellant filed present appeal. 02. Shri R. Subramanya, learned counsel appearing....
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.... under Sr.No.2 of group code of 66 of DEPB Schedule. He placed reliance on the following decisions:- * 2010 (252) ELT 19 (AP)- Sravani Impex P Ltd. * 2005 (183) ELT 424 (Guj.)- Suresh Dhansiram Agarwal 04. We have carefully considered the submissions made by both the sides and perused the records. We find that earlier this matter was remanded by this tribunal to pass a denovo order after consideration of DGFT's clarification vide letter dated 09.01.2009. The adjudicating authority though considered the said letter dated 09.01.2009 but the same was discarded on the ground that the decision by the DEPB Committee earlier will prevail. We find that the DGFT vide letter dated 09.01.2009 clarified the issue in dispute particularly in the app....
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....1.4.2002 thereby leaving the export of Surimi during the period 1998 to 31.3.2002 undecided. Committee members also noted that in terms of Public Notice No.47 dated 9.2.2004, subsequently the word "meat" was removed from the description given at St. No. 1 and 2/66 because confusion was due to the word "meat" appearing in SINo.1 & 2/66 of DEPB rate schedule for the period from 1.4.1997 to 31.3.2002. In view of the above facts and intention thereof, the Committee felt that the entry appearing in the DEPB Rate Schedule for the period 1998 to 31.3.2002 being erroneous So far as fish products (such as Surimi) being interpreted as "meat product", is concerned, The Committee was of the view that Surini having fish product it cannot be classified a....