9911796707
TMI Blog2018 (7) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... that:- The appellant was under bonafide belief that the certificate was valid for claiming exemption - the major quantity of cement supplied in the exempted category are supplies to SEZ, by oversight the returns reflected that the clearances are made to SEZ. That this was not done with an intent to evade payment of duty - penalty not warranted. Appeal allowed in part. - E/519/2010 - Final Order No. 41177/2018 - Dated:- 17-4-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) and Shri Madhu Mohan Damodhar, Member (Technical) Shri R. Parthasarathy, Consultant for the Appellant Shri K.P. Muralidharan, AC (AR) for the Respondent ORDER Brief facts are that the appellants are engaged in manufacture of cement and clinker and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2004. Though in the said notification cement is not expressly stated, cement is required for fixing and fitting the machinery, instruments, apparatus etc. for setting up of water treatment plant and therefore it is implied that cement is also exempted as per the said notification. While filing monthly returns, by inadvertence, it was shown that the clearances were made to SEZ. This was done only by oversight. The appellant makes huge supplies of cement to SEZ which was exempted from duty. As there were only two types of clearances, i.e. cement cleared on duty and to SEZ, by mistake it was shown in the returns as supplies to SEZ. He pleaded that the demand and the penalties may be set aside. 3. The ld. AR Shri K.P. Muralidharan reiterate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the certificate was valid for claiming exemption. Further, that since the major quantity of cement supplied in the exempted category are supplies to SEZ, by oversight the returns reflected that the clearances are made to SEZ. That this was not done with an intent to evade payment of duty. Taking note of these facts, we are of the considered opinion that the penalty imposed under section 11AC is unwarranted and requires to be set aside, which we hereby do. 7. In the result, the impugned order is modified to the extent of setting aside the penalty imposed under section 11AC only without disturbing the duty demand or interest thereon. The appeal is partly allowed in the above terms. (Operative portion of the order was pronounced in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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