TMI Blog2016 (3) TMI 986X X X X Extracts X X X X X X X X Extracts X X X X ..... ng bills. The penalty can only be imposed in a case when the appellant knowingly involved in any act which helped the smuggling of red sanders which is not the case here. In this fact of the case, the involvements of the appellant or non-compliance of Facility Notice No. 41/2009 is not established. Therefore, penalty can not be imposed on the appellant. - Decided in favour of appellant - Appeal No. C/86414/2015 - A/85878/16/SMB - Dated:- 19-2-2016 - Ramesh Nair, Member (J) For the Appellant : Shri V.N. Ansurkar, Adv For the Respondent : Shri Devendra C. Mann, Asstt. Commr. (A.R.) ORDER This appeal is directed against the Order-in-Appeal No. 35(Adj./Exp)/2015(JNCH)-Appeal-I dated 13.04.2015 passed by the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sit. 3. Shri V.N. Ansurkar, Learned Counsel for the appellant submits that the penalty was imposed only on the ground that the appellant have not complied with the requirement to Facility Notice No. 41/2009. According to which, the appellant was supposed to track the details of shipping bills online. The appellant right from the adjudication stage has taken a stand and submitted the online data that the shipping bills, in respect of the alleged smuggling of Red Sanders, were not reflected online in the name of appellant. He submits that the shipping bill filed in their name by some unauthorized person manually at CMC Centre and the same was not reflected in the online data, therefore there is no obligation on the appellant. Consequently, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g bills were not reflecting in the online data. In this situation, it is very clear that when the shipping bills unauthorizedly filed were not appearing online, no obligation can be casted on the appellant as the appellant had no knowledge about the filing of the subject shipping bills. The penalty can only be imposed in a case when the appellant knowingly involved in any act which helped the smuggling of red sanders which is not the case here. In this fact of the case, I am of the prima facie view that the involvements of the appellant or non-compliance of Facility Notice No. 41/2009 is not established. Therefore, I do not find any reason for imposing any penalty on the appellant. 6. In view of above discussion, the impugned order is se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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