2016 (9) TMI 521

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....r respondent ORDER Per Ramesh Nair This appeal is filed by the Revenue against the Order-in-Original No. 03/COMMR/04-05 dt. 28.04.2004 passed by the Commissioner of Central Excise, Raigad. The Revenue is in the appeal seeking relief that the adjudicating authority though confirmed the demand on 100% EOU for the period August 1993 to July 1997 in respect of imported raw material and capita....

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....eiterates the grounds of appeal. He further submits that as per the Hon ble Supreme Court decision in the case of Union of India Vs. Rajasthan Spinning & Weaving Mills  2009 (238) E.L.T. 3 (S.C.), Commr. Of. Cus. (Exports), Chennai-I Vs. K.R.M. International Ltd. 2014 (309) E.L.T. 456 (Mad.), Union Of India Vs. Dharmendra Textile Processors 2008 (231) E.L.T. 3 (S.C.), the mandatory penalty pr....

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.... "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 wilful mis-statement or suppression of facts, the person who is liable to pay the duty or interest, as the....

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....ion 114A cannot be reduced from equal amount of duty short paid or non-paid. Therefore the Ld. Commissioner has wrongly imposed reduced penalty. We hold that the appellant is liable to pay the penalty under Section 114A equal to the duty confirmed in the adjudication order. As regard interest, it appears that there is an apparent error on the part of the adjudicating authority that despite clearly....