Section 11A Excise Demand Unsustainable Against Non-Chargeable Person: CESTAT Mumbai

Prashant Rajnikant Mehta Vs Commissioner of Central Excise (CESTAT Mumbai) Demand under Section 11A not sustainable against non-chargeable persons; penalty under Rule 209A not leviable absent confiscation The appellants are individuals. Barnala International is an exporter. Ranjeet Choudhary was the proprietor. It exported goods under claim for drawback. It was held that drawback was allegedly fraudulently claimed as goods were not exported. Accordingly; a demand of drawback over Rs. 20 crores along with interest and penalty was confirmed against the appellants on the ground that they were the...