2017 (11) TMI 234

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... refore I am of the opinion that there was no intention to evade as he has paid the duty along with interest - imposition of penalty is not warranted - appeal allowed. - C/20104/2017-SM - Final Order No. 22184/2017 - Dated:- 22-9-2017 - Shri S.S Garg, Judicial Member Shri Raghavendra B Hanjer, Adv. - For the Appellant Shri N Jagadish - For the Respondent ORDER The present appe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... st. Aggrieved by the said order, appellant filed appeal before the Commissioner (A) who rejected the appeal, hence the present appeal. 3. Heard both the parties and perused the record. 4. The learned Counsel has submitted that the impugned order is not sustainable in law as the same has been passed by wrongly interpreting the facts and the law. He further submitted that in the impugned o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... or was guilty of conduct contumacious or dishonest or acted in conscious disregard of obligations. Even where minimum penalty is prescribed, imposition of penalty can be justifiably refused . 5. He also relied upon the decision of this Tribunal in the case of Commissioner of Customs vs. Amrit Corp. Ltd. - 2016(333) E.L.T. 340 (Tri.-Mumbai). 6. After considering the submission of bo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X