Page 242 - ELT_1st June 2020_VOL 372_Part 5th

776 EXCISE LAW TIMES [ Vol. 372

 The whole incident had arisen due to unintentional mistake on the
part of the CHA. It is a clerical mistake and there was no intention
on their part to claim the excess drawback;
 The applicant accepted the wrong classification declared by them.
As soon as the same was pointed out by the department, the appli-
cant paid the entire duty amount prior to the issuance of the SCN.
The applicant had fully co-operated with the department by provid-
ing all the relevant records required by the officers for conducting
the investigation;
 The applicant, in order to buy peace with the department admitted
and paid the entire duty along with interest.
2.2 The applicant in the application has prayed before the Settlement
Commission to settle the case at their admitted amount. The applicant has also
prayed for granting them immunity from imposition of penalty and prosecution.
Admissibility of the application :
3.1 The applicant, M/s. Indo Shell Cast Pvt. Ltd., Coimbatore., had
filed settlement application before the Additional Bench of Settlement Commis-
sion, Chennai on 20-9-2018. The application was numbered S.A. CUS/33/
2018-SC and allowed to be proceeded with by the Bench on 4-10-2018 in accord-
ance with Section 127C of the Customs Act, 1962.
Written submission dated 8-11-2018 of the applicant
4.1 The applicant vide his written submissions dated 8-11-2018 had
stated, inter alia, that :
 They had filed an application for Settlement on 20-9-2018 against
SCN F. No. Misc.18/2017 DBK, dated 31-8-2018 issued by the Depu-
ty Commissioner of Customs, (Drawback), Custom House, Chennai.
The application was numbered as S.A. CUS/33/2018-SC.
 The applicant had fully admitted and paid the entire duty drawback
amount of Rs. 5,25,527/- (Rs. 4,19,652/- + Rs. 1,05,875/-) along with
the interest of Rs. 1,42,844/- (Rs. 1,04,819/- + Rs. 38,025/-) as de-
manded in the SCN.
 Notice under Section 127C(1) of the Customs Act, 1962 was issued
to the applicant and in response to the same, the applicant has sent
a reply dated 1-10-2018. The Hon’ble Settlement Commission vide
F. No. S.A. Cus/33/2018-SC, dated 4-10-2018 has admitted the ap-
plication filed by the applicant.
 In spite of the applicant informing the respondent Deputy Commis-
sioner in writing vide letter dated 20-9-2018 that an application has
already been filed before the Settlement Commission against SCN F.
No. S. Misc. 18/2017-DBK dated 31-8-2018, the Deputy Commis-
sioner has passed Order-in-Original No. 65822/2018 dated 30-10-
2018.
 The Respondent Deputy Commissioner has clearly mentioned
about the intimation letter for having filed the application before the
Settlement Commission.

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