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TMI Blog2016 (11) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... uring the relevant period. Subsequent action of authorities to take away the said 2 star hotels from the appellant cannot be adopted as a ground to deny them the benefit which also stands availed by them by following duty procedure of law. No mala fide can be attributed for imposition of penalty. So, I am of the view that imposition of penalty on the appellant is not justified. The same is accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EPGC authorization and Customs Notification No.97/2004-Cus dated 17.9.2004. 2. The appellant, during the relevant period was given status of 2- stars hotels vide order No.Trav.12(64)/02-H dated 17.6.2002 for a period of four years. Subsequently, in terms of Certificate No.Trav.12(06/06-H dated 3.8.2006 issued by the India Tourism, 2-star of the appellant was confirmed till visit of the Regional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d against them for appropriation of the duty deposited and imposition of penalty. The said show cause notice resulted in impugned order passed by the authorities below confirming duty along with interest and upholding imposition of penalty upon M/s Jukaso Inn as also penalty of ₹ 1 lakh imposed upon Shri Rajiv Khanna, representative of the appellant. Hence the present appeals. 5. It is se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants were admittedly granted status of 2 star hotels and were entitled to EPGC Scheme during the relevant period. Subsequent action of authorities to take away the said 2 star hotels from the appellant cannot be adopted as a ground to deny them the benefit which also stands availed by them by following duty procedure of law. No mala fide can be attributed for imposition of penalty. So, I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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