9911796707
TMI Blog2024 (1) TMI 593X X X X Extracts X X X X X X X X Extracts X X X X ..... ning 1(one) Bill of Entry, there was a delay in submission of documents. Accordingly, the department has initiated proceedings for imposition of penalty under Regulation 5 of the said Regulations 2011. The appellant has already submitted the documents necessary for finalization of the provisional assessment while submitting their reply to the show cause notice. Thus, it is found that the penalty of Rs.5,000/- imposed by the Assistant Commissioner would be sufficient to meet the ends of justice. It is also found that the Commissioner(Appeals) has not given adequate reason for enhancing the penalty from Rs.5,000/- to Rs.50,000/-. In view of discussions, the enhanced penalty is not warranted in this case. Accordingly, the same is set aside. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pect of 1(one) Bill of Entry. Aggrieved against the lesser penalty imposed, the department filed appeal before the Commissioner (Appeals). The Ld.Commissioner (Appeals) enhanced the penalty of Rs.50,000/-(Rupees Fifty Thousand only) for the said 1(one) Bill of Entry, vide the impugned order dated 30/10/2018. Aggrieved against the impugned order passed by the Ld.Commissioner(Appeals), the appellant has filed this appeal. 3. In their submissions, the Ld.Counsel for the appellant submits that they have submitted all the documents while submitting their reply to the show cause notice. As per Regulation 5, the penalty of Rs.50,000/-(Rupees Fifty Thousand only) has been prescribed as a maximum penalty. It is not mandatory to impose the maximum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant has imported coal through 8 (eight) Bills of Entry and the same were provisionally assessed for want of documents. The appellant has already submitted documents in respect of 7 (seven) Bills of Entry and the corresponding Bills of Entry were finally assessed. In respect of the remaining 1(one) Bill of Entry, there was a delay in submission of documents. Accordingly, the department has initiated proceedings for imposition of penalty under Regulation 5 of the above said Regulations 2011. 9. I find that the adjudicating authority has imposed a penalty of Rs.5,000/- (Rupees Five Thousand only) as the appellant has already submitted the documents while submitting the reply to the show cause notice. The Appellant cited various decisions i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents and there is no revenue implication, penalty is not called for. 11. I, therefore, allow this appeal by setting aside the Order-in- Appeal dated 29-3-2019 of the Commissioner (Appeals) and restoring the Order dated 1-11-2017 of the Original Authority. 10. I find that the present case at hand is squarely covered by the decisions cited above. The appellant has already submitted the documents necessary for finalization of the provisional assessment while submitting their reply to the show cause notice. Thus, I find that the penalty of Rs.5,000/-(Rupees Five Thousand only) imposed by the Assistant Commissioner would be sufficient to meet the ends of justice. I also find that the Commissioner(Appeals) has not given adequate reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X
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