Appeal allowed, case remanded due to errors in duty computation & penalties - Section 112 & 114A penalties deemed exclusive.

The Appellate Tribunal CEGAT Mumbai allowed the appeal, remanding the case back to the Adjudicating Commissioner. The impugned order was deemed unsustainable due to errors in computing duty liability and penalties. Penalties under Section 112 and Section 114A were found to be mutually exclusive. The Order-in-Original was set aside for re-adjudication with directions to apply correct duty rates and consider pre-issued Show Cause Notices duty payments.

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The Appellate Tribunal CEGAT Mumbai allowed the appeal by remanding the case back to the Adjudicating Commissioner. The impugned order was deemed unsustainable as duty liability was computed without considering exemption Notifications for effective duty rates. Penalties imposed under both Section 112 and Section 114A were found to be mutually exclusive. The Order-in-Original was set aside for re-adjudication with directions to apply correct duty rates and consider the duty payment made before the Show Cause Notices were issued.

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