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TMI Blog2016 (10) TMI 1167X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmed under the provisions of Customs Act, 1962. Therefore, the demand confirmed under Section 11A of the Central Excise Act, 1944 will not sustain - appeal dismissed - decided against Revenue. - E/4049/2005-Mum - Final Order No. A/93217/2016-WZB/EB - Dated:- 14-10-2016 - Shri Ramesh Nair, Member (J) and C.J. Mathew, Member (T) Shri S.V. Nair, Assistant Commissioner (AR), for the Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Customs Act, 1962. Being aggrieved by the impugned order, Revenue is in appeal. 2. Shri S.V. Nair, learned Asstt. Commissioner (AR), appearing on behalf of Revenue reiterate the grounds of appeal. He submits that the goods imported in violation of Customs (Import of Goods at Concessional Rate for Manufacture of Excisable Goods) Rules, 1996. Therefore, the duty was rightly demanded under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 28 of the Customs Act, 1962. He submits that the demand confirmed under Section 11A is not sustainable. He further submits that the demand was confirmed on the allegation of non-compliance of the procedure laid down in the Rules whereas Part A of Serial No. 80 exempts certain specified drugs imported without any condition. The Commissioner (Appeals) has allowed benefit under the said serial No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as raised and confirmed under Section 11A of the Central Excise Act, 1944. Demand of duty is admittedly in respect of Customs duty and for violation of Customs provisions, the duty should have been proposed and confirmed under the provisions of Customs Act, 1962. Therefore, the demand confirmed under Section 11A of the Central Excise Act, 1944 will not sustain. In this regard, learned Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ispat as referred above and hence, impugned Show Cause Notice/Order-in-Original is not sustainable under law. The order for imposition of penalty/interest cannot survive after the demand itself is held to be not payable on any account as held by the Hon ble Tribunal in the case of M/s. Godrej Soaps Ltd. v. CCE, Mumbai [2004 (174) E.L.T. 25 (Tri.-LB)], the impugned Order-in-Original are not sustain ..... X X X X Extracts X X X X X X X X Extracts X X X X
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