2007 (9) TMI 242

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..... establish that knowledge of over-invoicing was available with the appellants – penalty on appellants u/s 114(iii) on charge of abetting firm in procuring fraudulent higher drawback, is not justified - C/1267/2006 & 5/2007 - 528-529/2007-WZB/C-I/(CSTB), - Dated:- 20-9-2007 - Ms. Jyoti Balasundaram, Vice-President and Shri A.K. Srivastava, Member (T) S/Shri S.N. Kantawala and Anil Balani, A .....

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..... ex, the Tribunal, vide its Order Nos. A/831-833/WZB/2006/C-I dated 30-8-2006 [2007 (213) E.L.T. 405 (T)] (in appeals filed by the present two appellants as well as one Shri S.C. Dabey), set aside the penalties of Rs. 5.00 lakhs and Rs. 2.00 lakhs imposed upon Shri Manjrekar and Shri Jadhav respectively, holding as under :- "5 we find that the penalties have been essentially imposed upon the sai .....

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..... as on account of mala fide intentions. As we have already observed that procedural deviation, by itself may invite some actions against the said persons under other laws, but does not reflect upon the knowledge and consent of the said persons so as to invite penal action under Section 114 of the Customs Act. As such, by extending benefit of doubt, we set aside the personal penalty imposed upon the .....

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