9911796707
TMI Blog2017 (9) TMI 1569X X X X Extracts X X X X X X X X Extracts X X X X ..... es are material and relevant - In the present case, the appellant had not disputed the payment of duty which they have paid upon notice. The conduct of the appellant could not show to invoke the ingredients as mentioned u/s 114A of the CA, 1962 - penalty set aside - appeal allowed - decided in favor of appellant. - Cus.Appeal No.241/10 - FO/A/75215/2017 - Dated:- 8-3-2017 - Shri P. K. Choudhary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S in violation to the exemption Notification. M/s IOCL by letter dated 11.10.01 informed to M/s BPCL for selling of SKO in violation of the Exemption Notification. After receipt of the letter from M/s IOCL, the appellant paid the differential amount of Customs duty before issuance of the Show-cause notice. By the impugned order, the ld. Commissioner confirmed the demand of duty of ₹ 9,78,818 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) Multimodal Transport Organization Pvt. Ltd. Vs. Commr. of Central Excise Customs : 2002 (145) ELT 465 (T) (iii) Commissioner Vs. Sunshine Overseas : 2013 (296) ELT A122 (Guj.) ; (iv) Solid Containers Ltd. Vs. Commr. of Central Excise : 2010 (262) ELT 269 (T) ; (v) Prem Prakash Raj Kumar Vs. Commr. of Customs (Import) : 2013 (297) ELT 246 (T) ; (vi) H.B. Fibr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... non-payment of duty was detected and therefore, equal amount of duty could be imposed as penalty. I find that the appellant in the reply to Show-cause notice narrated in detail, the reasons/conditions of the selling of the SKO to the Railways/Defence. They have also submitted C.A.s Report/other documents to DRI Officers, and no further enquiry was conducted. It is a well settled law that in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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