9911796707
TMI Blog2024 (11) TMI 1237X X X X Extracts X X X X X X X X Extracts X X X X ..... TAT KOLKATA] wherein held reduced penalty can be imposed for such procedural violations. Thus penalty of Rs. 40,000/- imposed by the Adjudicating Authority shall meet the end of justice. - SHRI ASHOK JINDAL, MEMBER (JUDICIAL) Shri Aditya Dutta, Advocate for the Appellant Shri Ashwini Kr. Choudhury, Authorized Representative for the Respondent ORDER The appellant is in appeal against the impugned order wherein the composite penalty of Rs. 40000/- has been enhanced to Rs. 3,00,000/-. 2. The facts of the case are that the appellant filed 77 Bills of Entry for clearance of goods and the assessment was done on provisionally. Later on, the appellant filed documents with regard to 71 Bills of Entry which were finalized and remaining 6 Bills of E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant has filed documents in time but he delayed in filing the documents in respect of 6 Bills of Entry. 10. Accordingly, the proceedings were initiated against the appellant for imposition of penalty under Regulations 5 of the Regulations, 2011. The Adjudicating Authority has imposed the penalty of Rs. 40,000/- . 11. In that circumstances, relying on the decision of Shyam Steel Industries Ltd. (Supra) wherein this Tribunal observed as under: 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 in support of their contention that reduced penalty can be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. 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 on 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 reason for enhancing the penalty from Rs.5,000/- (Rupees Five Thousand only) to Rs.50,000/- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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