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TMI Blog2014 (12) TMI 690X X X X Extracts X X X X X X X X Extracts X X X X ..... nd it has reduced the penalty only on the basis of undertaking alleged to have been given by the respondent and therefore the order passed by the Appellate Tribunal is liable to be set aside and the matter is liable to be remitted to the file of the Appellate Tribunal for considering the legal point involved in the present Civil Miscellaneous Appeal afresh and since the matter is liable to be remitted to the file of the Appellate Tribunal, the substantial questions of law formulated in the present Civil Miscellaneous Appeal need not be decided now. - Decided in favour of Revenue. - C.M.A.(MD) No. 1489 of 2010 - - - Dated:- 11-12-2013 - A. Selvam and G. Chockalingam, JJ. Shri B. Vijay Karthikeyan, Senior Standing Counsel for Customs, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he penalty imposed equal to 25% of the duty amount, which is mandatory as per Section 114A of the Customs Act, 1962 to ₹ 30,000/-, inspite of the fact that the respondent has indulged in suppression of facts? (2) Whether the Tribunal was correct in deciding that once the duty amount is paid it will take the respondents company out of EPCG Scheme, when the said duty amount was paid by the respondent after detection of gross violation of the legal provisions by the department? (3) Whether the Tribunal can set aside the penalty of 25% equal to the interest amount which is mandatory as per section 114A of the Customs Act, 1962? 4. The only point that has now winched to the fore in the present Civil Miscellaneous Appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... est 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 purposes of this section, the duty or interest as reduced of increased, as the case may be, shall be taken into account . 6. From a cursory look of the said provision, it is made clear that if any duty is determined under sub-section (8) of Section 28 of the said Act, there shall be a penalty to an extent of 25% of duty or interest as the case may be. 7. The learned counsel appearing for the respondent has drawn the attention of the Court to Section 129B of the Customs Act, 1962 and the same deals with powers of Appellate Tribunal either to confirm, modify or vary the decision or o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reduced the penalty only on the basis of undertaking alleged to have been given by the respondent and therefore the order passed by the Appellate Tribunal is liable to be set aside and the matter is liable to be remitted to the file of the Appellate Tribunal for considering the legal point involved in the present Civil Miscellaneous Appeal afresh and since the matter is liable to be remitted to the file of the Appellate Tribunal, the substantial questions of law formulated in the present Civil Miscellaneous Appeal need not be decided now. 13. In fine, this Civil Miscellaneous Appeal is allowed without costs and the final order dated 24-3-2010 passed in Final Order No. 352 of 2010 by the Customs, Excise and Service Tax Appellate Tribunal, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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