2017 (7) TMI 1410

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..... man and every error whether bona fide or mala fide will not attract penalty. Penalty by itself simplicitor suggests penal action, which is required to be taken against a person with the mala fide mind or fraudulent action. Such simple mistakes cannot be put to penal liabilities on the part of the person concerned, especially when he himself has detected the mistake and rectified the same. The .....

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..... all the types of paper. This mistake resulted in excess payment of drawback to the appellant to the extent of ₹ 3,71,703/-. Such mistake was detected by the exporter himself and brought to the notice of the CHA, who was handed over two demand drafts of the said excess drawback received by them and which were deposited with the Revenue by the CHA. It stands recorded in the impugned orders th .....

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