Page 246 - ELT_1st June 2020_VOL 372_Part 5th

780 EXCISE LAW TIMES [ Vol. 372

(f) In response to the SCN, they have informed vide letter dated 25-9-
2018, they have paid the entire amount along with interest as de-
manded in the SCN and produced copies of TR-6 Challans MCM
0091229 dated 18-9-2018 & MCM 0091228 dated 18-9-2018. They al-
so informed that they have filed an application with the Settlement
Commission and requested that the pending drawback may be re-
leased immediately.
(g) On 10-10-2018 they submitted another letter requesting for release
of pending drawback after passing the Order without Personal
Hearing. When it was pointed out that the issue was pending with
Settlement Commission they informed that they would withdraw
the petition with Settlement Commission and requested that an or-
der may be issued immediately as the issue is pending from 2013.
(h) Considering that the issue was pending for more than 5 years the
party has pleaded that their drawback claims are pending because
the issue remained not settled; party gave two written requests to
issue an order without personal hearing to bring the issue to a final-
ity; and the submission that if the issue is settled by way of an order
they would withdraw with the application made with Settlement
Commission and an Order-in-Original was passed on 24-10-2018
imposing a penalty of Rs. 52,000/- under Section 114(ii) &
Rs. 5,000/- under Section 114AA of the Customs Act, 1962.
(i) Vide letter dated 13-2-2018 the exporter has informed that they have
paid the penalty of Rs. 52,000/- vide TR-6 challan No. MCM0121055
dated 14-12-2018 and Rs. 5,000/- vide TR-6 Challan No.
MCM0121056 dated 14-12-2018.
(j) While reviewing the O-in-O the Commissioner of Customs, Chen-
nai-IV has held that the O-in-O passed by the adjudicating authority
did not appear to be legal and proper and hence ordered that it had
to be appealed against to the Commissioner of Customs (Appeals-
II) with the prayer that the O-in-O may be set aside and further the
case may be remanded to the adjudicating authority with directions
to keep the same in abeyance till the application of the exporter is
disposed by the Settlement Commission.
(k) Accordingly an appeal was filed before the Commissioner of Cus-
toms (Appeals) on 18-2-2019.
Findings of the Bench :
8.1 The Bench has considered the submissions made by the applicant as
well as the Revenue.
8.2 A Show Cause Notice F. No. S. Misc. 18/2017-DBK dated 31-8-2018
issued by the Deputy Commissioner of Customs (Drawback), M/s. Indo Shell
Cast P. Ltd, Coimbatore demanding ineligible Duty Drawback availed by them
to the tune of Rs. 5,25,527/- (Rs. 4,19,652/- for the period 17-10-2011 - 29-1-2013
pertaining to 72 Shipping Bills + Rs. 1,05,875/- pertaining to 28 Shipping Bills for
the period 4-2-2013 - 3-9-2013) along with the interest.
8.3 The applicant firm filed their application for settlement on 20-9-
2018 admitting the entire demand of Rs. 5,25,527/- along with interest to the tune
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