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2014 (1) TMI 675 - AT - Central ExciseClandestine removal of goods for export - Intimation through D3 not being made by assessee on goods when received back - Waiver of Pre-deposit Held that - The applicant had not followed the procedure in respect of the manufactured goods received in the factory Thus, the applicants failed to make out a case for total waiver of amount - The applicants are directed to deposit 25% of the amount as pre-deposit upon such submission rest of the duty to be stayed till the disposal partial stay granted.
Issues: Application for waiver of pre-deposit of duty, interest, and penalty due to non-export of goods.
In this judgment by the Appellate Tribunal CESTAT NEW DELHI, the issue revolved around an application for waiver of pre-deposit of duty, interest, and penalty amounting to Rs. 1,33,024. The applicants, engaged in manufacturing excisable goods, had cleared a certain quantity of goods for export but failed to export them, claiming that the goods were received in the factory. The Revenue demanded duty for the goods cleared for export but not exported. The applicants argued that they provided evidence of receiving the goods in the factory and even transportation evidence from the port. They contended that since the goods were received in the factory and subsequently cleared on payment of duty, the demand was not justified. The Revenue, however, pointed out that although the goods were received in the factory on 10.07.2010, the intimation of receipt was filed on 27.08.2010, contrary to the required procedure of filing D3 intimation within 24 hours of receipt and storing the goods separately for verification for at least 48 hours. The delay in filing the intimation led the Revenue to assert that the demand was valid. The Tribunal observed that the applicants had not followed the proper procedure for goods received in the factory, which weakened their case for a total waiver of pre-deposit. Consequently, the Tribunal directed the applicants to deposit 25% of the confirmed duty within six weeks and report compliance by 06.05.2013. Upon this deposit, the pre-deposit of the remaining dues would be waived, and recovery stayed during the appeal's pendency.
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