2007 (11) TMI 109 - AT - Customs

Value of the goods enhanced by the exporter to claim more duty drawback exporter states that he was supposed to purchase the impugned goods from appellant - Even if it is accepted that appellant helped exporter in getting IEC code or in procurement of the goods to be exported but nothing on record to reflect that the benefit of drawback was shared by appellant - statement of co noticee without any corroborative evidence cannot be made the sole basis imposing penalty on another co-noticee

Summary

The appellant appealed against not being able to pay Additional Excise Duty from Cenvat account. Tribunal allowed payment from Cenvat account as no prohibition found in relevant laws. Impugned order set aside, appeal allowed.