2007 (10) TMI 14

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..... dt.31-7-2001. 2. Heard both sides. 3. The relevant facts, in brief, are as follows: (a) The appellant is a manufacturer of melting furnace and is also exporting their products. In respect of one such export consignment, they have prepared documents like ARE-1, excise invoice, packing list indicating separately the furnace valued at Rs. 20,51,885/- FOB and recommended spares having FOB value of .....

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..... cated the value of furnace and recommended spares separately, the claim of drawback in respect of the furnace by including the value of the spares supplied cannot be treated as any deliberate attempt to claim drawback fraudulently. Therefore he seeks setting aside the penalty. 5. The learned DR reiterates the findings of the Commissioner (Appeals). 6. I have carefully considered the submissions .....

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