9911796707
TMI Blog2016 (9) TMI 521X X X X Extracts X X X X X X X X Extracts X X X X ..... that the mandatory penalty provided under Section 11AC which is pari materia to Section 114A cannot be reduced from equal amount of duty short paid or non-paid - reduced penalty wrongly imposed - the appellant liable to pay the penalty under Section 114A equal to the duty confirmed in the adjudication order - reduced penalty not justified. Demand of interest - Section 28AB of the Customs Act, 1962 - interest demand not confirmed - Held that: - it appears that there is an apparent error on the part of the adjudicating authority that despite clearly holding that the interest is recoverable on duty payable under the provisions of Section 28AB of Customs Act 1962 in Para 15 of the impugned order, it was left from mentioning in the operating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terates the grounds of appeal. He further submits that as per the Hon ble Supreme Court decision in the case of Union of India Vs. Rajasthan Spinning Weaving Mills 2009 (238) E.L.T. 3 (S.C.), Commr. Of. Cus. (Exports), Chennai-I Vs. K.R.M. International Ltd. 2014 (309) E.L.T. 456 (Mad.), Union Of India Vs. Dharmendra Textile Processors 2008 (231) E.L.T. 3 (S.C.), the mandatory penalty provided under the statute equal to the duty cannot be reduced. He further submits that there is apparent mistake on the part of the adjudicating authority that he has not confirmed the interest under Section 28AB of the Customs Act even though he held in the Para 15 of his finding that interest is payable by the appellant under Section 28AB of the Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Mills (supra) and Dharmendra Textile Processors (supra) held that the mandatory penalty provided under Section 11AC which is pari materia to Section 114A cannot be reduced from equal amount of duty short paid or non-paid. Therefore the Ld. Commissioner has wrongly imposed reduced penalty. We hold that the appellant is liable to pay the penalty under Section 114A equal to the duty confirmed in the adjudication order. As regard interest, it appears that there is an apparent error on the part of the adjudicating authority that despite clearly holding that the interest is recoverable on duty payable under the provisions of Section 28AB of Customs Act 1962 in Para 15 of the impugned order, it was left from mentioning in the operating portion o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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