9911796707
TMI Blog2006 (8) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 19-5-1992. The scheme mandated the importer to export their final products in discharge of the export obligation set out in the licences. One of the conditions laid down under the above notification for exemption from payment of duty on the imported inputs was Condition No. V, which reads as follows :- That the export obligation is discharged within the period specified in the said certificate or within such extended period as may be granted by the Licensing Authority by exporting the goods manufactured in India in respect of which (a) No input stage credit is obtained under Rule 56A/57A of the Central Excise Rules 1944; (b) Facility under Rule 191A or 191B of the said rules has not been availed; and (c) Drawback has not been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing availed such credit with intention to evade payment of Customs duty on the imported materials. The show cause notices also sought to levy interest on duty @ 24% per annum as per Para 128 (b) of the Handbook of Procedures 1992 to 97. The imported goods were held to be liable for confiscation under Section 111(o) of the Customs Act and a penalty was proposed on the importer under Section 112 of the Act. In an interim reply dated 26-8-95, the party informed the Assistant Collector of Customs that they had expunged Modvat credit to the extent of Rs. 47,80,927.85 from RG 23A Part II as on date. However, in their final reply, they raised a series of objections. It was contended that, under Para 67 of the EXIM policy, the bar to availment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this basis, they wanted the adjudication of the show cause notices to be kept in abeyance. In a subsequent letter, the party informed that the Commissioner of Central Excise, Chennai-II had appointed a Cost Accountant to conduct special audit of accounts under Section 14AA of the Central Excise Act. On this basis, the party requested the Commissioner of Customs to keep the case in abeyance till the Cost Accountant s report was available. One year later, the Commissioner of Customs directed the appellants to submit the Cost Accountant s report duly certified by the Assistant Collector of Central Excise concerned. The Cost Accountant had submitted his report on 15-7-1998, which was received by the Commissioner of Customs directly from the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir factories at Ambattrua (sic) and Sahaganj; (b) Whether, in the event of the appellants being found liable to pay Customs duty on their imports on account of breach of the above condition of the notification, the extended period of limitation under Section 28(1) of the Customs Act is invocable for recovering such duty from them; (c) Whether any penalty is liable to be imposed on the appellants under Section 112 of the Customs Act and, if so, to what extent. Similar issues had arisen before this Bench in the case of M/s. MRF Ltd. v. Commissioner of Customs, Chennai [Appeal No. C/169/2002] and we rendered decision thereon in Final Order No. 212/2006 dated 29-3-2006. M/s. MRF Ltd. had imported inputs under 12 VABALs during the period O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for confiscation under Section 111(o) of the Customs Act and (d) imposed a penalty on M/s. MRF under Section 112(a) of the Customs Act. In the appeal filed by M/s. MRF, this Bench framed five issues for consideration, three of which are identical to the issues which we have framed in the present case. 4. Issues (a), (d) and (c) framed in M/s. MRF s case are identical to issues (a), (b) and (c) framed in the present case. Issues (b) and (c) framed in MRF s case are not relevant to the present case. 5. Learned senior advocate representing the Revenue, after noting the similarity between the two cases in respect of facts and issues, suggested that the present case be remanded to the Commissioner for fresh adjudication on the principles lai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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