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2012 (10) TMI 488 - CGOVT - Indian LawsPenalty - Delay in deposit of Foreign Travel Tax - Applicant was required to collect from all passengers embarking on an international journey a Foreign Travel Tax Foreign Travel Tax is required to be deposited in Government Account/Treasury in accordance with the Foreign Travel Tax Rules, 1979/FTT (Amendment) Rules, 2003 – whether it was not open for the adjudicating authority to enhance the quantum of penalty while considering the Show Cause Notice after its remand by the appellate authority to the adjudicating authority – Held that:- the applicant had deliberately contravened the provisions of sub-section (3) of Section 38 of Finance Act, 1979 (FTT). For these contraventions, the applicant is now circumventing the basic truths and for these contraventions the department has very rightly imposed the minimum penalty as mandatorily prescribed in this Section itself. No dispute that there had been delay - in mandatorily depositing of the impugned foreign travel tax amounts collected during the relevant three months, there is also no dispute regarding liability/responsibility of the applicant for depositing the same and therefore in contravention thereof the applicant was liable to pay all the legally imposable penalties for such delays - If one goes through the order of remand, one would find that it was not a limited remand - remand was to enable the adjudicating authority to consider all the issues after affording opportunity of personal hearing to the petitioner - Show Cause Notices were restored to the file of the adjudicating authority for consideration afresh. It was not a limited remand - it was open for the adjudicating authority to enhance the amount of penalty in consonance with the provision of sub-section (3) of section 38 of the Act.
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