9911796707
TMI Blog2024 (5) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... Admittedly the Department has not brought in any evidence to the effect that the Appellant has deliberately delayed the finalization of the Bills of Entry. On a query from the Bench, the Ld. Consultant submits that even in respect of the 12 Bills of Entry in question, the finalization has been completed and there is no pendency on their side. Therefore, following the ratio of the decision in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Entry put together. Being aggrieved, the Department has filed appeal before the Ld.Commissioner(Appeals). The Ld.Commissioner(Appeals) vide his impugned Order-in-Appeal has held that the Appellant is required to be imposed with a penalty of Rs.50,000/- for each of the 12 Bills of Entry which would amount to Rs.6.00 Lakhs. Being aggrieved, the Appellant is before the Tribunal. 2. The Ld.Consultant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Jai Balaji Industries Ltd. vs. Commr. of Cus. (Preventive), Bhubaneswar [2021 (376) E.L.T. 730 (Tri.- Kolkata)], wherein this Bench has considered the delay in submission of documents sympathetically and allowed the Appeal. He also relies on the case law of Scan Steel Ltd. v. Commr of CGST C.Ex., Bhubaneswar [2020 (373) E.L.T. 121 (Tri.-Kolkata)], wherein this Tribunal has held that based on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as under:- 9. I find that this is a case of delay in furnishing of certain documents. There is no revenue implication. The department has not been able to establish any deliberate delay or any mala fide intention on the part of the appellant. As and when the appellant could gather the requisite documents they were presented before the assessing officers for finalising the provisional assessments ..... X X X X Extracts X X X X X X X X Extracts X X X X
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