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TMI Blog2021 (3) TMI 1166X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER The assessee has come in appeal against the Order-in-Appeal No. 74/2019-TTN (CUS) dated 26.09.2019 passed by the Commissioner of G.S.T. and Central Excise (Appeals), Tiruchirappalli. 2. Brief facts, as gathered from the documents placed on record and the Appeal Memorandum, are that the vessel carrying 151.560 MTs of Heavy Melting Scrap covered by Bill-of-Lading No. COM/MLE/V09/18/01 dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etter dated 04.10.2018 requested to amend the quantity of cargo and consignee name and address in the Bill-of-Lading No. COM/MLE/V09/18/01 dated 19.08.2018 ; that the liner, vide letter dated 15.10.2018, filed an application for amending the consignee name, address and the quantity of cargo in the IGM and the amendment was approved by the Department vide amendment No. 3332417 dated 15.10.2018 in F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Learned Authorized Representative appearing for the Revenue-respondent. 5. Learned Advocate for the appellant would submit at the outset that in an identical situation, this very Bench of the CESTAT has deleted the late fee in the cases of M/s. Blueleaf Trading Company v. The Commissioner of G.S.T. & Central Excise, Tiruchirappalli in Customs Appeal No. 42670 of 2018 and ors. [Final Order Nos. 40 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... greement made between the shipper and the appellant, which was nobody's case and not even as per law. As discussed above, Section 46 ibid authorizes the proper officer to collect late fees subject to his 'non-satisfaction' of the cause shown and there is no via media. The appellant admittedly is not the first importer, but a saviour who came forward at a later stage. The Act only contemplates char ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, it can be safely assumed that the Revenue was otherwise satisfied with 'sufficient cause'. 8. For the above reasons, I am of the view that the impugned order is not sustainable and hence, the same is set aside. 9. The appeals are allowed." 8. In view of the above and in the absence of any contrary decisions or orders, I am of the view that the impugned order is not sustainable and a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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