9911796707
TMI Blog2019 (1) TMI 782X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Per: Sanjiv Srivastava This appeal filed by the revenue is directed against the order in original No 18/2010 dated 13.08.2010 of Commissioner of Customs (Export) JNCH Nhava Sheva. By said order Commissioner has decided the issue holding as follows: Order 4.1 On the basis of the foregoing, I pass the following orders: 4.2 I order that the duty amounting to ₹ 11,13,265/- along with interest at appropriate rates be recovered from the importer, M/s Fenil Enterprises, in terms of Section 28 and 28A of the Customs Act, 1962. 4.3 I also impose a penalty of ₹ 11,13,265/- on the license holder M/s Fenil Enterprises, who is also incidentally the importer in the case, under Section 114A of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st has not been charged or paid or has been part paid or the duty or interest has been erroneously refunded by reason of collusion or any wilful mis-statement or suppression of facts, the person who is liable to pay the duty or interest, as the case may be, as determined under sub-section (2) of section 28 shall also be liable to pay a penalty equal to the duty or interest so determined: 4.2 Tribunal has in case of Commissioner of Central Excise Service Tax Bangalore 1 vs B. SURESH VASUDEV BALIGA [2015 (329) ELT 433 (T-Bang)] held as follows: As seen from above, the said section is applicable to a person who is liable to pay the duty OR interest as the case may be, who shall be liable to penalty equal to the duty or interes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice . It is to be noted that the demand of duty to be confirmed has to be either below or equal to the duty demanded in the show-cause notices. Section 114A refers to cases where the person who is liable to pay the duty or interest as the case may be, as determined .. It appears that Section 114A deals with penalty on the person who is liable to pay duty or the person who is liable to pay interest. 21.3 We find that the show-cause notices specifically indicated only amounts of duty proposed to be demanded but did not (and could not) indicate the quantum of interest proposed to be demanded. Apparently, the duty demand itself was to be determined subject to the outer limit of amounts mentioned in the show-cause notices. The inte ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
