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Commissioner of Central Excise, Customs & Service Tax, Raigad Versus M/s. Tejoomal Industries Ltd.

2016 (9) TMI 521 - CESTAT MUMBAI

Imposition of penalty - Section114A of the Customs Act, 1962 - penalty imposable equal to duty short paid or dutynot paid is ₹ 68,22,953/- penalty imposed ₹ 25,00,000/- 100% EOU - imported raw material and capital goods - exemption Notification No. 13/81-Cus. Dt. 09.02.1981 - Held that: - under Section 114A the penalty should be mandatorily equal to the duty short paid or non-paid. On this issue the Hon ble Supreme Court in the case of Rajasthan Spinning & Weaving Mills [2009 (5) TMI .....

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Act, 1962 - interest demand not confirmed - Held that: - it appears that there is an apparent error on the part of the adjudicating authority that despite clearly holding that the interest is recoverable on duty payable under the provisions of Section 28AB of Customs Act 1962 in Para 15 of the impugned order, it was left from mentioning in the operating portion of the order - demand of interest upheld. - Appeal allowed - decided in favor of Revenue. - Appeal No. C/693/05 - Dated:- 10-8-2016 .....

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material and capital goods on the ground that imported goods were cleared under exemption Notification No. 13/81-Cus. Dt. 09.02.1981 as the goods were not put to use and the export obligation has not been fulfilled. However, the Ld. Commissioner even though a penalty was proposed under Section114A of the Customs Act, 1962 but has imposed penalty of ₹ 25,00,000/-, which otherwise should be not less than the equal amount of duty confirmed i.e. ₹ 68,22,953/-. The another issue in the a .....

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9 (238) E.L.T. 3 (S.C.), Commr. Of. Cus. (Exports), Chennai-I Vs. K.R.M. International Ltd. 2014 (309) E.L.T. 456 (Mad.), Union Of India Vs. Dharmendra Textile Processors 2008 (231) E.L.T. 3 (S.C.), the mandatory penalty provided under the statute equal to the duty cannot be reduced. He further submits that there is apparent mistake on the part of the adjudicating authority that he has not confirmed the interest under Section 28AB of the Customs Act even though he held in the Para 15 of his find .....

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duced below: SECTION 114A. Penalty for short-levy or non-levy of duty in certain cases. - Where the duty has not been levied or has been short-levied or the interest has not been charged or paid or has been part paid or the duty or interest has been erroneously refunded by reason of collusion or any wilful mis-statement or suppression of facts, the person who is liable to pay the duty or interest, as the case may be, as determined under sub-section (8) of section 28 shall also be liable to pay a .....

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