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2017 (8) TMI 1520 - CESTAT NEW DELHIImposition of Penalty u/s 114A of CA, 1962 - case of appellant is that imposition of penalty is not proper and justified inasmuch as Section 28 ibid has not been invoked for confirmation of the duty demand - whether, in absence of determination of the duty liability by the proper officer, which was not levied or short-levied by reason of wilful misstatement or suppression of fact etc., can the provisions of Section 114A ibid be invoked for imposition of penalty? Held that:- As per section 114A, imposition of penalty is subject to the condition that there must be determination of the duty liability under Section 28 ibid by the proper officer, which according to him, has been short-levied or non-levied, owing to the reason of suppression, etc. - In this case, it is an admitted fact on record that the original authority has not determined the duty liability on account of short-levy or non-levy of duty in terms of Section 28 ibid. Rather, in terms of non-fulfilment of the conditions of the bond executed by the appellant, the penalty has been imposed under Section 114A ibid - Since there is no adjudication or determination of duty in terms of Section 28 by the proper officer, as per the mandates of Section 114A ibid, no penalty can be imposed on the appellant. Penalty not warranted - appeal allowed - decided in favor of appellant.
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