9911796707
TMI Blog2009 (4) TMI 770X X X X Extracts X X X X X X X X Extracts X X X X ..... (c) Equal penalty of Rs. 14,71,30,951/- under Section 114A of the Customs Act, 1962 and Rs. 1,02,94,164/- under Section 11AC of the Central Excise Act, 1944. (d) Penalty of Rs. 10 lakhs under Sections 112 & 117 of the Customs Act and under Rules 209 and 25 of the Central Excise Rules, 1944, 2001 and 2002 respectively. 2. We heard both the sides in the matter. 3. The appellants are 100% E.O.U. which was licensed to function on 18-6-93. In terms of the undertaking Executed by them on 15-12-93, they had to achieve net foreign exchange earning of US $ 2,25,13,330/-. The production commenced on 1-11-94. The unit could not export/supply prawn/shrimp feed manufactured by them as deemed exports to 100% E.O.U. shrimp farms due factors beyond the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of Section 28(1) of the Customs Act, 1962. Similarly, in respect of indigenous raw materials procured without payment of duty, a show cause notice was issued for recovery of applicable Excise duty. Penal action was also proposed. The Adjudicating authority confirmed the above mentioned duty along with interest and penalty. 5. Shri B.V. Kumar, learned Advocate appeared for the appellants took us through all the relevant papers and stated that in fact, for the clearances to the E.O.U. against payment in convertible, foreign exchange on payment of Excise duty equal to the aggregate of the Customs duty. The details of the duty paid and value of the DTA sales are given below :- Year Value of DTA sale incl. duties, taxes (Rs.) Amount of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Ravulapalem unit as E.O.U. He referred to various legal provisions and also the Final Exit order dated 21-8-2003 granted by the Development Commissioner. Particularly, he invited our attention to the following observation of the learned Development Commissioner in the Final Exit order dated 21-8-2003 :- "The export performance of the unit for the period 1-4-2000 to 31-3-2003 has been reviewed adding together the performance of Feed Plant at Knvvur and shrimp processing plant at Gopalapuram being an integrated EOU covered under single Letter of Permission and also keeping in view of the year 2001-2002 being declared as Blank Year as per Govt.'s order and found that the Unit has achieved positive NFEP and fulfilled Export Performance as pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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