2008 (10) TMI 430

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..... 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/- + interest 83,781/- (iii) C/566/08 GKB Vision Ltd. 24 &25/ JC/GOA/ CX/2006 dt. 28-11-06 GOA/CUS/ MP/10/2008 dt. 27-2-08 5,64,113/- + interest 10,000/- (iv) C/567/08 GKB Opht .....

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..... es, 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 impugned demands have been raised after discussions with the Joint Development Commissioner. Relevant extracts of the Minutes of the Meeting issued by the Joint Development Commissioner, SEEPZ, SEZ on 24-11-2005 are reproduced below : "In case of GKB Ophthalmic .....

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..... 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 waiver of the duties demanded and the penalties imposed. Keeping in view the facts and circumstances of the case, we direct the applicants to pre-deposit 30% of the duty demanded in each case within eight weeks and report compliance on 29-12-2008. On pre-d .....

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