9911796707
TMI Blog2000 (10) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... t appeared that the inputs stage modvat credit had been availed under Rule 56A or 57A of the goods exported towards fulfilment of export obligation under the said licence which was considered to be violation of provisions contained in para 12 of the Handbook of Procedures of EXIM Policy 1992-97 and since licence holders suppressed the facts that inputs stage credit (Modvat) had been availed on the inputs used in the manufacture of export goods, wrongful availment of duty free benefits against the said licences by the importers took place subsequent to endorsement of transfer ability on the said licence by the licencing authorities assuming that [no] such benefit was availed in respect of such export goods. By the aforesaid act of omission a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tipulates as follows :- "Penalty for short-levy or non-levy of duty in certain cases - Where the duty has not been levied or has been short-levied or the interest has not been charged or paid or has been part paid or the duty or interest has been erroneously refunded by reason of collusion or any wilful mis-statement or suppression of facts, the person who is liable to pay the duty or interest, as the case may be, as determined under sub-section (2) of Section 28 shall also be liable to pay a penalty equal to the duty or interest so determined: Provided that where the duty or interest determined to be payable is reduced or increased by the Commissioner (Appeals), the Appellate Tribunal or, as the case may be, the court, then, for the purp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aside. (b) We have considered the submissions that there is a typographical error or inadvertent mistake. However, from the records, we find that the Commissioner has given a definite finding and used the following words in his order :- "I do not impose any penalty under Section 112 of the Customs Act, 1962 as Section 114A clearly precludes imposition of penalty under both the Sections 112 & 114A." This findings, to our mind, explains Commissioner's conscious effort to impose penalty only under Sec. 114A on the present appellants which, we find, cannot be imposed in the facts of this case and the law as no duty has been determined on the appellants before us. (c) We cannot appreciate the findings that penalty under Section 114A absolut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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