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TMI Blog2020 (1) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect imported goods or their end usage in manufacture of the finished goods. Can on the strength of this bond appellant make an application to the Assistant Commissioner Central Excise for counter signature for future imports? - HELD THAT:- On the date today any order passed by us in this appeal cannot be of any relevance for future imports, nor for the past imports that have been made by the appellants. If for contravention of end use conditions in respect of the goods imported on the basis of the certificate countersigned by the Assistant Commissioner Central Excise are to be initiated then they will have to be in terms of the Rule 8 of the above referred rules, or any proceedings in respect of the short payment of duty at the time of clearance of goods are to be initiated then the same can be only in terms o Section 28 of the Customs Act, 1962. Both the proceedings have to be independent of the bond executed - Hence on the date the entire proceedings in this appeal have become an exercise in futility both for the appellant and revenue. Appeal dismissed as infructuous. - Excise Appeal No. 1269 of 2010 - A/86992/2019 - Dated:- 22-7-2019 - Hon ble Mr. S.K. Moh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y should have claimed the benefit of exemption in terms of 30(C) of exemption Notification No 21/2002 dated 01.03.2002 as amended by Notification No 91/2007- Cus dated 02.08.2007. However they claimed the exemption in terms of 30(A) of the said exemption notification. 2.3 For the irregular availment of benefit of exemption, appellant had misused the facility granted them to them in terms of Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. Thus jurisdictional Assistant Commissioner who had accepted the Bond in terms of Rule 4 of the 1996 Rules, proceeded to cancel the same. 2.4 Against the order of Assistant Commissioner, cancelling the bond executed by them, appellants preferred an appeal before Commissioner (Appeal). 2.5 Commissioner (Appeals) dismissed the appeal filed by the appellants. Against the order of Commissioner (Appeal), Appellant have preferred this appeal before tribunal. 3.1 In their appeal appellants have challenged the order of Commissioner (Appeal) stating that- Order of Assistant Commissioner cancelling the bond is without juris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithout any basis and unconstitutional. There is no end use violation hence the view taken by the Commissioner (Appeals) in the impugned order is not sustainable. 4.1 We have heard Shri T Viswanathan, Advocate for the Appellants and Shri R K Dwivedi, Additional Commissioner, Authorized Representative for the revenue. 4.2 Arguing for the Appellants, learned Advocate while reiterating the submissions made in appeal stated that- The order cancelling the bond is without jurisdiction, as the Assistant Commissioner having jurisdiction over the factory of manufacture, could not have determined the admissibility of exemption notification. The excise authorities, having jurisdiction over the factory have jurisdiction to ensure the end use of the goods imported by availing concessional rate of duty, as per the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. In the present case there is no end use violation and hence cancellation of the Bond executed by them for the reason that they have availed benefit of exemption under a wrong entry in the exemption not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iption of imported goods used in the manufacture of such goods. (3) The Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise shall issue a certificate to the manufacturer indicating the particulars referred to in sub-rule (2). RULE 4. Application by the manufacturer to obtain the benefit. (1) A manufacturer who has obtained a certificate referred to in sub-rule (3) of rule 3 and intends to import any goods for use in his factory at concessional rate of duty, shall make an application to this effect to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise indicating the estimated quantity and value of such goods to be imported, particulars of the notification applicable on such import and the port of import. (1A) The manufacturer may, at his option, file the application specified under sub-rule (1), either in respect of a particular consignment, or indicating his estimated requirement of such goods for a quarter. (2) The manufacturer shall also give undertaking on the application that the imported goods shall be used for the inten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ving jurisdiction over his factory; and (b) maintain a simple account indicating the quantity and value of goods imported, the quantity of imported goods consumed for the intended purpose, and the quantity remaining in stock, bill of entry wise and shall produce the said account as and when required by the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise. (c) submit a monthly return, in the format prescribed as Annexure appended to these rules, to the said Assistant Commissioner of Central Excise or Deputy Commissioner by the tenth day of the following month. RULE 8. Recovery of duty in certain case. The Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise shall ensure that the goods imported are used by the manufacturer for the intended purpose and in case they are not so used take action to recover the amount equal to the difference between the duty leviable on such goods but for the exemption and that already paid, if any, at the time of importation, along with interest, at the rate fixed by notification issued under Section 28AB of the Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X
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