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TMI Blog2015 (10) TMI 1778X X X X Extracts X X X X X X X X Extracts X X X X ..... he Central Excise Manual, the rate of duty on the impugned exported goods cannot be in accordance with the Notification No. 9/2003-C.E., as that Notification is applicable to the specified goods cleared into domestic tariff area. However, we agree with the contention of the appellants that they have paid the duty as per the said notification believing it to be applicable and in any case the duty p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndents were availing of the benefit of Notification No. 9/2003-C.E., dated 1-3-2003 for their domestic clearances. They also exported the goods on payment of duty at the concessional rate of 9.6% availing of the benefit of Notification No. 9/2003. The original adjudicating authority held that the concessional rate of 9.6% was applicable only for clearances into the domestic tariff area and was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that it exempts clearances of specified goods for home consumption. Obviously, therefore, the respondents were not right in paying concessional rate of duty in respect of their exports to Bangladesh, Kuwait and Bhutan by availing of the concessional rate of duty applicable as per Notification No. 9/2003-C.E. The Commissioner (Appeals) has totally misread clause 4.1 of Chapter 8 of Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riff area. However, we agree with the contention of the appellants that they have paid the duty as per the said notification believing it to be applicable and in any case the duty paid was refundable to them and therefore, they could not have had an intention to evade any duty. In these circumstances, we agree with their plea that it is not a case warranting penalty. In the light of the foregoing, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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