9911796707
TMI Blog2024 (4) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... background of the case is that the appellant's factories are situated at Kerala, Gujarat and Tamil Nadu which engaged in the manufacture of Automotive Tyers. The present issue is with respect to the import of Shell Flavex Oil 595 B/H imported through Chennai and Nhava Sheva ports for use in its factory at Gujarat. The item being Plasticizer and was classified by all Custom Houses under CTH 38122090. However, with respect to such imports the DRI, Gandhidham after elaborate examination of chemical properties of the item came to the conclusion that it should be classified under CTH 27079900. The appellant without contesting the duty liability due to changed in the classification admittedly paid the duty of Rs. 68,74,072/- on 02.11.2015 and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He placed reliance on the following judgment:- Commissioner of C.Ex, Chennai-II Vs. Hindustan Motors Ltd- 2012 (284) ELT 168 (Mad.) Commissioner of C. Ex. Mumbai-II Vs. Hindustan Petroleum Corporation Ltd. -2017 (347) ELT 229 (Bom.) Commissioner of C. Ex. Delhi-III, Gurgaon Vs. Machino Montell (I) Ltd- 2004 (168) ELT 466 (Tri.-LB) 3. Shri A.K Samota Learned superintended (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. On careful consideration of the submission made by both the sides and perusal of the record we find that the case relates to classification of the imported goods, the appellant have classified the goods under CTH 38122090 on a bona fide belief that the imported goods were Plast ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8) of section 28] shall, also be liable to pay a penalty equal to the duty or interest so determined. From the plain reading of the above section 114A, it can be seen that the equal penalty can be imposed only in a case where the duty has not been paid or short paid by reason of collusion or any willful mis-statement or suppression of fact. In the present case as per the facts discussed above, in our mind it is absolutely clear that non payment of duty on the part of the appellant is not by reason of suppression of fact, collusion or any willful misstatement. Therefore, the ingredients for imposing penalty under section 114A are absent. Therefore, the penalty under section 114A cannot be imposed. 5. As per our above discussion the duty de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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