9911796707
TMI Blog2005 (10) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... of Entry Nos. 468896, dated 2-11-2002, 475571, dated 23-11-2002 and 493495, dated 18-1-2003 and retained by the importer was confirmed. The same was adjusted against the amount of Rs. 4,88,451/- already paid by them on 29-3-2004. Also, interest was demanded on the above-mentioned amount. However, no penalty was imposed on the importer, as there was no mala fide intention on the part of the importer or any suppression or mis-statement of facts. 2. The brief facts of the case are that on a special intelligence about the misuse of exemption under Customs Notification 32/97 (Jobbing) dated 1-4-1997 by some importers, the imports made by M/s. Suja Rubber Industries Pvt. Ltd., Pondicherry was investigated. On investigation, it appeared that im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods have been utilized for the intended purpose, the importer has not informed the Department of their intention to retain the same on payment of duty. Though the importer had stated that they have paid the duty voluntarily, it was seen from the records that they had paid the same only after the initiation of enquiry by the officers of the SIIB during February 2004. Hence the above referred order was passed. 4. Aggrieved by the above order of the lower authority, the appellant has filed the present appeal before the Commissioner (Appeals) under Section 128 of the Customs Act, 1962 with the following grounds of appeal : - (1) The fact that the appellant had sought extension of time by an application dated 16-9-2003 to retain t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led to give any direction to the assessing group to issue a receipt and supplementary certificate evidencing payment of CVD to avail CENVAT Credit though such a request was made, which can be seen from Para 12 of the impugned order. Thus, the appellant is denied its due credit of CVD paid by way of CENVAT, for no fault of him and this is a clear case of violation of principles of natural justice. Having accepted the said payment, it is incumbent upon the authorities to issue necessary receipts, which is not done for the reasons known only to the department. A personal hearing was granted to the appellant on 26-8-2005. Shri V. Balasubramaniam and T. Ramesh, Advocates appeared for the same on behalf of the appellant. They have stated that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o their case also. 5. I have carefully gone through the facts and circumstances of the case and the submissions made by the appellant. Clause (ii) of Customs Notification No. 32/97, dated 1-4-1997, which is relevant to the facts of the case is extracted below : the goods so imported, including resultant products, are re-exported to the supplier of the goods or to any other person which the said supplier may specify within six months from the date of clearance or within such extended period as the Assistant Commissioner of Customs may allow : Provided that where the goods are in the nature of patters, drawings, jigs, tools, fixtures, moulds, tackles and instruments, such goods may be allowed by the Assistant Commissioner of Customs to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8, which warrants payment of interest along with short paid duty. The interest to be paid as per Rule 8 referred to above is a conditional one, which has been met by the appellant. 7. I find that the legal position has been made clear in the judgment of the Apex Court in the case of Hemraj Gordhandas v. H.H. Dave, Assistant Collector of Customs and Central Excise reported in 1978 (2) E.L.T. J350 (S.C.), wherein it was held that; Interpretation of taxing statute - No room for intendment - Effect must be given to clear meaning of the words. It is well established that in a taxing statute there is no room for any intendment but regard must be had to the clear meaning of the words. The entire matter is governed wholly by the language of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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