9911796707
TMI Blog2017 (7) TMI 702X X X X Extracts X X X X X X X X Extracts X X X X ..... amount to the DRI, it would be extremely unjust and unfair to foist further penal action on the respondent - appeal dismissed - decided against Revenue. - C/3210/2011-DB - A/31002/2017 - Dated:- 20-6-2017 - Mr. M. V. Ravindran, Member (Judicial) And Mr. Madhu Mohan Damodhar, Member (Technical) ORDER [Order Per : M. V. Ravindran] This appeal is filed by the Revenue against Order-in-Appeal No.4-2011-V-II-CUS dated 29/09/2011. 2. The relevant facts that arise for consideration herein are that the respondent was issue a show-cause notice dt. 20/12/2002 for demand of duty liability on the goods imported by DEPB scrip No.310142021 and 310142024. It is the case in the show-cause notice that the said DEPB scrips were procured ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Shri A.K.S. Murthy, authorised representative of the respondent submits that on the factual matrix of this case, no liability arises on the respondent. In support of his claim, he produced various correspondances entered into by M/s. Alpha Exports with the DRI (who investigated this matter). He draws our attention specifically to a letter dt. 12/12/2002 and submits that the said M/s. Alpha Exports had conveyed the DRI officers that they had paid ₹ 51 lakhs against the benefit accrued from the DEPB scrips sold by them and requesting to adjust the same against the liability of the importers one of them being current appellant. We find that there is a sheet annexed to the said letter which indicates two DEPB numbers which are in questi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sers. On the face of such factual position that entire duty liability has been discharged by the said M/s. Alpha Exports towards the DEPB licences sold to respondent herein, we are of the considered view that the show-cause notice dt. 20/12/2002 should not have been issued to the respondent at all. Since the entire amount of duty amount stands discharged by M/s. Alpha Exports and some additional amount is seems to have been deposited by them, we are of the view that no liability arises on the respondent herein. 7. We have no doubt that fraud vitiates. But when the perpetrator of the fraud, as in this case, has admitted of his role in that fraud and has admitted in writing that excess benefit of DEPB has actually accrued to him and not to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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