2015 (1) TMI 1206

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....oms<br>Mrs. Archana Wadhwa, Member (J),J. For the Appellant : Mr Pakshi Rajan, AR For the Respondents : Mr S Loknath, Adv. & Mr T V Ajayan, Adv. ORDER Per: Archana Wadhwa: All the three appeals filed by the Revenue are being disposed of by a common order as the issue involved in identical. After hearing both sides it is seen that the original adjudicating authority confirmed the dem....

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....ers Vs CC Bangalore [2012 (286) ELT 270 Tri-Bang)]. Hence the present appeals by the Revenue. 3. Apart from noticing that the amount involved in the present appeals is less than Rs. 5,00,000/-, in which case the Tribunal has an option to admit or not to admit the appeal, I find that the issue i.e. whether penalty under Section 114A may be equivalent to the duty or interest stands decided by ....

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....lful 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 penalty equal to the duty or interest so determined." As seen from above, the said section is applicable to a person who is liable to pay the duty 'OR&#39; interest as the case may be, who shall be....