Clandestine removal - IMT Bars - Area based exemption - Though the appellant subsequently paid duty but...

Clandestine removal - IMT Bars - Area based exemption - Though the appellant subsequently paid duty but at time of clearance they have mis-declared and cleared the goods clandestinely. Therefore, the appellant has clearly contravened the condition stipulated under the Notification No. 39/2001- CE. Therefore the re credit of the duty paid subsequently is not admissible to the appellant. - The appellants plea that there is no suppression of fact in the present case is of no help to them - AT .....

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