Page 238 - ELT_1st June 2020_VOL 372_Part 5th

772 EXCISE LAW TIMES [ Vol. 372

Original cannot be given any cognizance as it is to be held as non est - Section
32E of Central Excise Act, 1944. - Sub-section (1) of Section 127F of the Customs Act,
1962 provides that the Settlement Commission shall have all the powers which are vested
in the Customs Officer under the Act or the Rules. Sub-section (2) of Section 127F of the
Act provides that the Settlement Commission while passing an order under Section
127C(5) will have exclusive jurisdiction to exercise the powers and perform the function
of any Customs Officer under this Act in relation to the case. [paras 8.4, 8.5, 8.6, 8.7, 8.8,
8.9, 8.10]
Demand - Drawback - Excess and Ineligible drawback - Mis-
declaration of Drawback Tariff Classification of export goods, viz., "Ductile
Iron Casting”- HELD : Entire ineligible Duty Drawback availed, admitted by
applicant and same paid along with applicable interest as demanded in SCN -
Full and complete disclosure of duty liability made before Bench, and appli-
cant co-operated with investigation - Case fit for settlement of Duty Drawback
at ` 5,25,527/- along with applicable interest - Sections 28 and 114 of Customs
Act, 1962. [paras 8.11, 8.12, 8.13, 8.14]
Penalty - Customs - Availment of ineligible drawback by claiming
wrong classification for Ductile iron castings - Particulars regarding Tariff
item classification of export product not furnished by applicant in Shipping
Bills and other export documents - Applicant firm failed to make true declara-
tion and thus contravened provisions of Section 50(2) of Customs Act, 1962
read with Rule 12(1) of Customs, Central Excise Duties and Service Tax Draw-
back Rules, 1995 - But for intervention and painstaking investigation by Offic-
ers of Customs Intelligence Unit, Coimbatore ineligible duty drawback erro-
neously sanctioned by Department would have gone unnoticed therefore act
of applicant attracts penalty under Customs Act, 1962 - However, in view of
full and true disclosure of additional duty liability, and co-operation extended
during investigation and proceedings before Settlement Commission, case fit
for extending partial immunity from penalty to applicant - Section 50(2) of
Customs Act, 1962 read with Rule 12(1) of Customs, Central Excise Duties and
Service Tax Drawback Rules, 1995. [paras 8.14, 8.15, 8.16, 8.17, 8.18]
Application disposed of
CASES CITED
Aggarwal Foundries — 2001 (133) E.L.T. 505 (Sett. Comm.) — Followed ...................................... [Para 8.8]
Marshal Power and Telecom (Ind.) Ltd. — 2007 (220) E.L.T. 535 (Sett. Comm.) — Followed ..... [Para 8.9]
REPRESENTED BY : Shri S. Ravi, Advocate, for the Assessee.
S/Shri C. Mohan Gopu, Deputy Commissioner and
R. Ramesh, Superintendent of Customs, for the De-
partment.
[Order]. - M/s. Indo Shell Cast Pvt. Ltd., A-14, SIDCO Industrial Estate,
Coimbatore - 641 021 (hereinafter referred to also as ‘the applicant’), holder of IE
Code No. 3293012213, have filed an application before the Additional Bench of
Settlement Commission, Chennai on 20-9-2018 for settlement of their dispute
arising out of Show Cause Notice F.No. S. Misc. 18/2017-DBK dated 31-8-2018
issued and made answerable to the Deputy Commissioner of Customs (Draw-
back), Chennai-IV Commissionerate, inter alia, demanding the total ineligible

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