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TMI Blog2014 (11) TMI 859X X X X Extracts X X X X X X X X Extracts X X X X ..... r showroom with an intention to evade payment of appropriate Customs duty on the imported machinery and it would liable to be confiscated under Section 111 (o) of the Customs Act, 1962. - Appellant installed the machineries in their show room without utilizing in the factory premises, is a clear case of misrepresentation and penalty of Section 114A of the said Act is imposable - Decided against assessee. - Appeal No.C/384/2003 - FINAL ORDER No.40420/2014 - Dated:- 8-5-2014 - Shri Pradip Kumar Das, J. For the Appellant : Shri S.Muthu Venkatraman, Advocate For the Respondent : Ms. Indira Sisupal, AC (AR) JUDGEMENT 1. This appeal is taken up for hearing as per order/judgement dt. 11.12.2013 of the Hon'ble Madras Hig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty of equal to the interest on the duty from the date of importation to the date of payment of duty under Section 114A of the Customs Act, 1962. The appellant filed an appeal against the said order of Commissioner before this Tribunal. The Tribunal by Final Order No.352/2010 dt. 24.3.2010 upon undertaking of the learned counsel that they would make payment of the interest on the duty, modified the adjudication order by reducing the fine to ₹ 30,000/- and also by reducing the penalty to ₹ 30,000/-. The separate penalty imposed @ 25% equal to the interest on duty amount was set aside. 3. Revenue challenged the order of the Tribunal before the Hon'ble Madras High Court on a substantial question of law as under :- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 5. The Hon'ble High Court directed the Tribunal to decide the issue of imposition of penalty in the light of the decision of the Hon'ble Supreme Court in the case of Union of India Vs Dharamendra Textile Processors reported in 2008 (231) ELT 3 (SC) wherein the Hon'ble Supreme Court has held that penalty under Section 11AC of the Central Excise Act, 1944 is mandatory. It is seen that penalty under Section 11AC of the Central Excise Act is pari materia to Section 114A of the Customs Act, 1962. Section 114A of the said Act provides that where the duty not levied or has not been paid, short levied or interest has not been charged, or paid or has been partly paid by reason of collusion or any wilful misstatement or suppression o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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