9911796707
TMI Blog2001 (2) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... Policy, requested the Assistant Commissioner of Central Excise incharge the rates of duty applicable and removed the goods on AR-1A filed, after payment of duty, and under and after assessment by the Superintendent and supervision of the jurisdictional officers, under what is called as Physical Control System in Central Excise. No objection as regards the rate of duty, value, etc., were taken during such removals. 2. The rates of duty paid were as per the Ministry of Finance (Department of Revenue) (FTT Section) F. No. 305/160/97-FTT Circular No. 42/97, dated 19-9-1997. 3. They received a show cause notice from the Deputy Commissioner, incharge demanding less charge of duty paid by them; who confirmed the demand for the period 1-2-199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Shri N. Lakshman, Company Secretary under Rule 209A. 5. The Commissioner confirmed the duty with interest under Rule 11AB, imposed the penalty under Section 11AC and imposed a penalty of Rs. 25,000/- each on Shri Subramaniam and Shri N. Lakshman. The present appeals are against this order. 6. We have heard both sides and considered the submissions and find - (a) 100% EOUs are covered by Chapter VA and Rule 100H therein, prescribes that certain rules of General Chapter V (Manufactured goods, other than Salt), Chapter VII on Ware-housing, Chapter VIII on Requirements of Registration, will not apply to a manufacturer who produces or manufactures in a free trade zone while certain provision of General Chapter V on Manufactured Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les 100D and 100E provide that such invoices shall be signed by the manufacturer or his authorised agent. They do not stipulate any verification and countersignature on the invoice for clearance to DTA which was countersigned by Inspector. Even when I accept that such clearances to DTA were countersigned, the same does not detract from the fact that the assessee did not disclose the true facts in terms of sub-rules (1) and (2) of Rule 173B with a view to availing of the inadmissible concessional rate even after amendment of Notification 2/95-C.E. by Notification 25/97-C.E., dated 29-4-1997. The Central Excise Rules do not lay down any responsibility of assessment or charging of appropriate rate of duty in respect of DTA clearances of 100% E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 173B, 173F, 173G to an E.O.U. Clearances of an E.O.U. are sui generis, covered only by Rules 100A to 100H; SRP Rules 173A to 173P are not applicable to an E.O.U., i.e. is our reading, we arrive at, by reading Rules 100A(2) and 175A(2). (c) In view of the letter dated 14-7-1997 of the appellant, seeking clarification on rate of duty, action initiated earlier by the jurisdictional Assistant Commissioner and his findings as regards penalty on the very same issue and the clearance made after assessments by proper officers; we do not uphold the invocation of the longer period by the Commissioner under Section 11A(1) proviso to be justified in the facts of this case. (d) In view of these findings, the entire demand is barred by lim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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