Page 243 - ELT_1st June 2020_VOL 372_Part 5th

2020 ] IN RE : INDO SHELL CAST PVT. LTD. 777

 The applicant would like to settle the legal disputes once for all.
Hence, in the interest of justice it is requested that the application
may be heard at the earliest.
Report from jurisdictional Commissioner dated 2-9-2018 :
5.1 The Commissioner of Customs, Chennai-IV, vide letter S. Misc.
18/2017-Drawback dated 2-1-2019 has reported that :
• A SCN dated 31-8-2018 was issued to M/s. Indo Shell Cast P. Ltd
demanding the balance of ineligible drawback of Rs. 1,05,875/-
along with interest. In response to the SCN the party paid the ineli-
gible drawback of Rs. 1,05,875/- vide TR-6 Challan No. MCM
0091229 dated 18-9-2018 and Rs. 38,025/- vide TR-6 Challan No.
MCM 0091230 dated 18-9-2018.
• The party vide letter dated 10-10-2018 requested for release of pend-
ing drawback after passing the order without personal hearing. As
requested by the party an Order-in-Original was passed on 30-10-
2018 imposing a penalty of Rs. 52,000/- under Section 114(ii) and
Rs. 5,000/- under Section 114AA of the Customs Act, 1962.
• The exporter vide letter dated 17-12-2018 informed that they have
paid the penalty of Rs. 52,000/- vide TR-6 Challan No. MCM
0121055 dated 14-12-2018 and Rs. 5,000/- vide TR-6 Challan No.
MCM 0121056 dated 14-12-2018.
5.2 The jurisdictional Commissioner has further enclosed two letters
from Indo Shell Cast Pvt. Ltd., Coimbatore, viz.,
 A copy of the letter addressed to the Deputy Commissioner of Cus-
toms, (Drawback), Chennai-IV Commissionerate, No. ISC/CUS/
DBK/MISC/2018-19 dated 10-10-2018 pertaining to the Show Cause
Notice F.No. S. Misc 18/2017-DBK, dated 31-8-2018 stating that they
have filed an application before the Hon’ble Settlement Commission
at Chennai and requested him to release the pending drawback af-
ter passing the order without personal hearing.
 A copy of the letter addressed to the Deputy Commissioner of Cus-
toms, (Drawback), Chennai-IV Commissionerate, No. ISC/CUS/
DBK/MISC/2018-19 dated 17-12-2018 stating that vide their letter
dated 13-12-2018 they informed that they have paid the penalty of
Rs. 52,000/- under Section 114(ii) and Rs. 5,000/- under Section
114AA of the Customs Act, 1962 read with Rule 12(1) of the Cus-
toms, Central Excise Duties and Service Tax Drawback Rules, 1955
imposed vide the Order-in-Original No. 65822/2018 dated 30-10-
2018. To buy peace with the department, they have filed the appli-
cation before the Hon’ble Settlement Commission.
 However during the pendency of the application the above said or-
der-in-original was passed imposing the penalties only after the ap-
plicant company written request letter dated 25-9-2018 and 10-10-
2018 requesting the Deputy Commissioner of Customs (Drawback),
Chennai-IV Commissionerate to release the pending drawback after
passing order without personal hearing. As per Section 127B of the
EXCISE LAW TIMES  1st June 2020  243