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2017 (9) TMI 1569 - AT - CustomsPenalty u/s 114A of the Customs Act, 1962 - non-payment of service tax - the appellant sold the SKO other than PDS, due to utmost emergency to Govt. organization - Held that: - It is a well settled law that in the matter of imposition of penalty, the conduct and/or attending extenuating circumstances are material and relevant - In the present case, the appellant had not disputed the payment of duty which they have paid upon notice. The conduct of the appellant could not show to invoke the ingredients as mentioned u/s 114A of the CA, 1962 - penalty set aside - appeal allowed - decided in favor of appellant.
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