9911796707
TMI Blog2023 (9) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... ,82,337 under section 11A of Central Excise Act, 1994, along with interest as applicable thereon under section 11AB of Central Excise Act, 1944, and imposing penalty of like amount under section 11AC of Central Excise, 1944, pertains to 'less recovery' of duties of central excise on clearances effected in 2010-11. 2. The appellant is a manufacturing unit that, with effect from August 2009, was approved for conversion into 'hundred per cent export oriented unit (EOU)' under the eponymous scheme in the Foreign Trade Policy (FTP) of the relevant period and declared 'commencement of commercial production' from 7th August 2009. The benefit of 'duty free' procurement of indigenous goods and imported goods were covered under notification 22/2003- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned order has disposed off the plea of the appellant thus '8. The appellant, being a 100% EOU, their DTA sale of the goods was governed under para 6.8 of the Foreign Trade Policy as per which they could sell their goods in DTA upto 50% of FOB value of exports on payment of concessional duties. The department's case is that the appellant effected clearances in DTA during the period April 2010 to December 2011 over and above their entitlement and paid duty at lower rate during the months April 2011 to December 2011 and thereby the appellant short paid duty by Rs.36,18,695/-. The appellant has also accepted the department's charges, but has admitted short payment of duty of Rs.31,56,929/- only due to excess clearance of goods in D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been noticed in this case which prevented the appellant from clearing fly ash immediately in accordance with the directive of MPCB and the system for determining their eligibility of DTA sale on quarterly basis as provided in para 6.8(a) of the Foreign Trade Policy read with Appendix-14-l-H of the Handbook of Procedures was not in conflict with MPCB's directive. As per clause (c) of Appendix-14-l-H of the Handbook of Procedures, units could opt for DTA sales only on a quarterly, half yearly or annual basis by intimation to the concerned Development Commissioner of SEZ. The exception to the above norms was only in the case of the Premier Trading House, as defined in the FTP, who had option to undertake DTA sales on monthly basis as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, it is all the more obvious that lesser value of such clearances was given in the ER-2 with an intention to evade payment of duty. Thus, it is reasonably established in this case that the appellant has declared lesser value of DTA clearances in ER-2 returns by Rs.70,86,390/- in comparison to the value of DTA clearances shown in APR submitted to the Development Commissioner and, therefore, the appellant is liable to pay differential duty of Rs.7,82,337/-' 5. It is seen from the grounds of appeal that the statutory requirement of monthly removals mandated by the Maharashtra State Pollution Control Board (MSPCB) precluded any other option and any detriment arising from computation of entitlement to monthly computation of entitlement for dom ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
