9911796707
TMI Blog2012 (12) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... there is no proposal in the show cause notice to impose penalty for contravention of rules and proposal is for imposing penalty under Section 11AC of the Central Excise Act, 1944 only - penalty under Section 11AC of the Central Excise Act, 1944 also cannot be sustained - E/1431/2011 - A/618/2012-WZB/AHD - Dated:- 2-5-2012 - Shri B.S.V. Murthy, J. REPRESENTED BY : Ms. Shilpa Paresh Dave, Advocate, for the Appellant. Shri S.K. Mall, AR, for the Respondent. [Order]. The brief facts of the case are that the appellant is engaged in the manufacture of machineries and parts thereof falling under Chapter Heading No. 84 of the First Schedule of Central Excise Tariff Act, 1985. The appellant has cleared machinery to the unit na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir transporter to deliver the goods at their factory premises. Thereafter they had informed Range Superintendent about return of goods with further submission that time limit of 45 days as envisaged vide Rules 30(4) of SEZ Rules is not applicable since the goods never reached the SEZ customer and as a result it has become ungratified sale; (iv) They have requested for cancellation of ARE-1 and invoice and other related commercial documents in view of foregoing submission and dispatch afresh with new documents; (v) They would submit the endorsed ARE-1 by AO of SEZ, Visakhapatanam within 45 days of the fresh dispatch as per law; (vi) They also requested to grant them extension of time to dispatch afresh to their SEZ Customer i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er was required to issue show cause notice. Further, the appellant was also required to seek extension if the goods are not received in SEZ unit within 45 days. In this case both of them have failed to fulfil their obligations. The assessee intimated the department on 16-10-2010 that the goods have come back i.e. after more than 61/2 months. Only after this intimation was received, the range officer became aware of the fact that appellant had not paid duty nor had they sought extension for submitting proof of export and initiated proceedings. The basic purpose of requirement of issue of show cause notice and duty to be recovered if the proof of receipt of goods in SEZ unit is not received within 45 days is to ensure that there is no diversi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
