TMI Blog2023 (6) TMI 1062X X X X Extracts X X X X X X X X Extracts X X X X ..... so shows the carelessness on the part of the manufacturer in failing to ensure as that the duty free import or acquired are being sent to the right place which have been declared by them for manufacture of the intermediate products. The declared job worker M/s. Heartwell Life Sciences was fully aware that the duty free raw materials sent by the appellant M/s. Sun Pharmaceuticals Industries Ltd. to them were not being put to the process at the declared address. If there was any difficulty in getting the duty free imported raw materials processed for the purpose of manufacture of intermediate products at the given address at plot no. A/1, 7304, GIDC Estate, Ankleshwar. They had enough time to come clean and inform the authorities that goods are being taken to M/s. Hemdeep Organics Pvt. Ltd. explaining the difficulties being faced by them to process the same on the declared address. There have been some procedural lapses in this matter however, the impugned order-in-original has confirmed duty and imposed redemption fine as well as penalties under various sections of Customs and Central Excise Acts. From the findings given in the impugned order, no discussion has been made as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ails regarding job work vide their letter dated 04.11.2009 and 02.01.2010 they also enclosed consent letter of M/s. Heartwell Life Science. Considering the request of the appellant M/s. Sun Pharmaceuticals Industries Ltd., the Deputy Commissioner, Central Excise Customs Div-III, Ankleshwar granted permission to remove the required raw materials for job work to M/s. Heartwell Life Science located at Plot No. A/1, 7304, GIDC Estate, Ankleshwar subject to fulfillment of conditions laid down under Exim policy and subject to compliance of conditions of Board Circulars issued for monitoring the job work process. The copy of the permission was also forwarded to the concerned Range Officer with an instruction that the jurisdictional range office need to check the existence and production capacity of the job worker and also to check whether there is any misuse of the permission such as diversion of duty free imported goods to the domestic market at the end of job worker. The range officer visited the premises of declared job worker namely M/s. Heartwell Life Science located at Plot No. A/1, 7304, GIDC Estate, Ankleshwar and to his surprise even though there was no unit in the name of M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Nine Thousand Two Hundred Thirty Four Only) on the noticee under Section 112 (a) (b) (ii) Section 114A of Customs Act, 1962 of the Custom Act, 1962 (for violating the conditions of Notification No.52/2003-Cus dated 31.03.2003 being the offence as described under Section 112 of the Act Ibid), and 29.4 I Impose the penalty of Rs.1,78,793/- (for violating the conditions of Notification No. 22/2003-C.E. dated 31.03.2003) on the noticee under Rule 25 of Central Excise Rules 2002 read with Section 11A of Central Excise Act 1944, and 29.5 I order to recover from the noticee the Interest at appropriate rate under Section 28AB of Customs Act, 1962 under Section 11AB/11AA of Central Excise Act, 1944 and in term of B-17 Bond furnished by the noticee, and 29.6 I impose the penalty of Rs.2,29,234/- (Rupees Two Lakh Twenty Nine Thousand Two Hundred Thirty Four Only) on M/s Heartwell Life Science under Section 112 (ii) of Customs Act 1962 Section 114A of Customs Act, 1962 (for violating the conditions of Notification No.52/2003-Cus dated 31.03.2003 being the offence as described under Section 112 of the Act ibid). 29.7 I Impose the penalty of Rs.1,78,793/- (for violatin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntended use and there has been no misuse or diversion of the same in the domestic market. The learned Advocate admitted that if there has been some lapses in the present case it was all on the part of the job worker and not on the part of M/s. Sun Pharmaceuticals Industries Ltd. It was further stressed that the wrong declaration of address of manufacturing premises on the part of M/s. Heartwell Life Sciences did not result in any evasion or violation of any regulation. The learned advocate has also cited the case of M/s. ADINATH TEXTILES LTD. reported under 2019 (366) ELT 1053 (Tri.-Chandigarh). 04. We have also heard the learned Departmental representative who has reiterates the findings of the impugned orders. 4.1 We have heard both the sides. We are of the view that with an objective to encourage exports, the Government of India has imposed lot of faith and has allowed import and acquisition of the raw materials duty free for use of the same in the manufacture of export products. The relevant notification No. 52/2003-Cus dated 31st March 2003 allowed import and acquisition of raw material without payment of any duty subject to certain undertakings and paper formalities. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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