TMI Blog2020 (3) TMI 771X X X X Extracts X X X X X X X X Extracts X X X X ..... l duty on enhancement value is CVD which is available to the appellant as Cenvat credit. When this is undisputed fact, we find that there is no malafide intention on the part of the appellant. However, it is admitted fact that description i.e. Heavy Melting Scrap was wrongly declared as against the actual material of Shredded Scrap. Considering the overall facts and circumstances of the case and as no malafide intention exists, we are of the view that redemption fine and penalty is too harsh which needs reduction. Accordingly, we reduce the redemption fine from ₹ 3,00,000/- in each case to ₹ 1,00,000/- in each case and penalty in each of the appeals is reduced from amount equivalent amount of duty to ₹ 20,000/- (Rupees ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order-in-original, the appellant filed appeal before the Commissioner (Appeals) who reduced the penalty equivalent to duty upheld. However, the demand of differential duty and redemption fine imposed in all the three cases were upheld. The details of differential duty, redemption fine and reduced penalty has been detailed in the table below:- Sr. No Appeal No. Order-In-Original No. Amount confirmed as per OIA. Penalty equivalent to duty amount 1 C/59/2011 MP SEZ.MUNDRA/ JC/K.S./ 1869/ GR.IV/ 09-10 Dated 11.09.2009 Diff. duty ₹ 40,556/- R. Fine ₹ 3,00,0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid imported goods on high sea sale agreement basis. Therefore, only at the time of de-stuffing the containers, they came to know what were the actual goods stuffed in the container. There were different descriptions of the product but the end use of the goods was the same. It was further submitted that the classification and CTH is same for both the products as they are falling under CTH 72044900. The rate of duty for both the products is also the same. The exemption Notification No. 21/2002-Cus is applicable for both the products and effective rate of duty is same. They further submitted that description of the goods were declared as per description available on the invoices, therefore, it cannot be said that there is mis-declaration. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to impose penalty under Section 114A. There is bonafide mistake in the present cases and that too due to mistake by the seller and communication gap and not by the appellant s mistake. 5. Shri Vinod Lukose, learned Superintendent (Authorised Representative) appearing on behalf of the Revenue reiterates the findings of the impugned order. 6. We have heard the learned Authorised Representative and perused the record. We find that the appellant has nowhere disputed about the mis-declaration of description of goods and enhancement of value of the imported goods. All along the submission of the appellant is that there is no malafide intention in mis-declaring the description of the goods. We find force in the submission of the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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