2011 (5) TMI 841

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.... order by the adjudicating authority?   (b) Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law in placing reliance on the decision rendered by the Tribunal in the case of Swati Chemicals Industries and Orts., without recording comparative facts of both the cases?   (c) Whether the impugned order made by the Tribunal can be said to be an order in accordance with law?   2. Briefly to state that the assessee-respondent were engaged in the manufacture of ready made garments out of duty free raw materials. On checks being carried out by the department, the same led to discovery of shortage of imported polyester fabrics which was attributed to the clandestine removal of ....

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....set, it would be relevant to reproduce provision of section 114A of the Customs Act, which reads, thus:   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 willful 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 (2) of the section 28 shall also be liable to pay a penalty equal to the duty or interest so determined:   From the language of this section, it can be seen that the same is pari materia t....