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TMI Blog2012 (11) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... mand is premature - pre deposit waived. - C/785/2010 and E/1810/2010 - S/182-183/2011-WZB/C-I(CSTB) - Dated:- 28-12-2011 - S/Shri B.S.V. Murthy, Ashok Jindal, JJ. REPRESENTED BY : Shri M.H. Patil, Advocate, for the Appellant. Shri A.K. Prabhakar, AR, for the Respondent. [Order per : Ashok Jindal, Member (J)]. This is the second round of litigation. In the earlier round of litigation, this Tribunal has remanded the matter back to the Commissioner for fresh adjudication after considering the latest decision on the issue and recalculate the duty demand and it was made clear that the issue of de-bonding as well as re-export and also the calculation of duty on the basis of latest decision pronounced by the Hon ble High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d duty free indigenous capital goods, against CT-3 certificate by following Chapter X procedure, under Central Excise Rules, 1944 and such indigenous duty free procurement was governed by Notification No. 123/81-C.E., dated 2-6-1981 read with Notification No. 252/87-C.E., dated 13-11-1987. The imports of indigenous goods were made between August, 1992 and October, 1993. It was found that against the export obligation of products valued at Rs. 1950.67 lakhs for a period of 10 years from 1992-93 to 2001-02, the applicants could actually export goods of Rs. 398.86 lakhs only; thereby the creating shortfall of a export obligation by Rs. 1552.24 lakhs. A penalty of Rs. 10,000/- was imposed by the Development Commissioner for non-performance of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should be taken to have depreciated in terms of para 620(d)(ii) of EXIM Policy, 2002-07 and amount of demand ought to have been calculated. If that calculation is done, then there will be no demand of duty. As there is no mens rea, therefore, penalty cannot be imposed. It is also contended that as the unit has applied for de-bonding and same is pending before the Development Commissioner, therefore, demands are premature as clarified by instructions issued in F.No. 305/136/92-FTT, dated 5-6-1992, Circulars No. 27/98 dated 1-4-1998 and No. 43/98, dated 26-6-1998. 4. Heard the learned Counsel. 5. As per F.No. 305/136/92-FTT, Circulars No. 27/98 and 43/98 (supra), the EOU may de-bonded into a normal DTA unit subject to the approval of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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