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TMI Blog2014 (4) TMI 723X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2006. One of the conditions of the notification was as under:- "(v) that the export obligation as specified in the said authorisation (both in value and quantity terms) is discharged within the period specified in the said authorisation or within such extended period as may be granted by the Regional Authority by exporting resultant products, manufactured in India which are specified in the said authorisation and in respect of which facility under rule 18 (rebate of duty paid on materials used in the manufacture of resultant product) or sub-rule (2) of Rule 19 of the Central Excise Rules, 2002 or CENVAT credit under CENVAT Credit Rules, 2004 in respect of materials imported/procured against the said authorisation has not been availed: P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in six months from the date of clearance of the said materials, that the imported materials have been so used:" This amendment was incorporated with retrospective effect from 19.05.2006. 4. Consequently, Revenue issued Show Cause Notices demanding Customs duty for the reason that the applicants before us had contravened the newly incorporated condition. The notices were issued during the period Dec.'10 to Jan.'11 to different applicants, herein. The duty demands were confirmed and the penalty imposed under different adjudication orders against which the applicants appealed to the Commissioner (Appeals). Commissioner (Appeals) directed that the entire amount of tax demanded should be pre-deposited as a condition for hearing the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o payment of applicable additional customs duty". The learned AR submits that the applicants should not have claimed exemption under Notification 40/2006-Cus. dated 19.05.2006. Even though the provisions were very clear the applicants had availed CENVAT credit on inputs used in exported goods and the importers had availed exemption from additional duty of Customs on imported goods. In the instant case, the importers have suppressed the fact of availing the CENVAT credit and have claimed the undue benefit in respect of additional duty of customs. 4. We have considered the submissions on both sides and the various tabulations given by the applicants regarding duty liability in respect of bills of entry filed after the amendment, which is sho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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