9911796707
TMI Blog2008 (10) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... al passed by the Dy. Commissioner of Central Excise (Divisions-I), Panaji, Goa/Joint Commissioner, Central Excise and Customs, Panaji, Goa listed in Column (4) : TABLE Sr. No. Appeal No. Applicants Order-in-Original No. date Order-in-Appeal No. date Amount of duty (Rs.) Amount of penalty (Rs.) (1) (2) (3) (4) (5) (6) (7) (i) C/564/08 GKB Vision Ltd. DC CX (Div-I) 6/ 2007-08 dt. 30-5-07 CEX/GOA/ CEX/MP/12 13/2008 dt. 28-2-08. 17,404/- + interest 17,404/- (ii) C/565/08 GKB Ophthalmic Ltd. DC CX (Div-I) 5/ 2007-08 dt. 30-5-07 -Do- 83,781/- + intere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prescribed under the relevant EXIM Policy. Accordingly, not more than 10 pieces out of every 110 imported rough ophthalmic blanks could be allowed by way of breakages, wastages and rejects. It was ascertained that duty of customs foregone in respect of such breakages, wastages and rejects, generated during the course of manufacturing process by the applicants is beyond the permissible limit of 9.09%. The availment of the exemption under the aforesaid two Notifications viz the Notification No. 53/1997-Cus. dated 3-6-1997 and the Notification No. 52/2003-Cus. dated 31-3-2003, was subject to following the prescription of the limit under the Input-Output norms as part of the conditions of the EXIM Policy, as noted above. 4. We note that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uantities of the inputs/raw material from which the breakages/wastages/remnants have been generated and not the duty leviable at the time of clearances of breakages/wastages/remnants for home consumption. 6. The further contention of the applicants that the demands are time-barred under Section 28 of the Customs Act, 1962 is not sustainable for the reason that the citing of the wrong rule does not vitiate the Show Cause Notice, if the issuing authority is the competent authority to issue it under the correct rule. The issuing authority in the present cases is competent to issue the demands invoking just the bonds and as such the time-bar does not apply. 7. Prima facie, the applicants have not made out a strong case for the complete waiv ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
