2016 (10) TMI 128

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Appellant None For the Respondent ORDER Revenue has filed the present two appeals arising out of the Order-in-Appeal No. 61-74/2013 dated 28.02.2013 passed by the Commissioner of Customs (Appeals), vide which a bunch of appeals filed by the Revenue were rejected and the Order-in-Original was upheld. Since the similar issue is involved in both the appeals and, therefore, both the appeals a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on that penalty under Section 114A should be equal to the duty or the interest so determined. The learned Commissioner (Appeals) relied upon the Tribunal decision in the case of Bharathi Airtel Ltd. & Others Vs. C.C., Bangalore [2012 (286) E.L.T. 270 (Tri.-Bang.)]. The Tribunal in that case dealing with the same issue has observed as under : "We find that the show-cause notices specifical....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ection 8 of Section 28. The Commissioner was not in a position to determine the interest amount at the time of passing the impugned order. Therefore, his imposing penalties equal to the duty determined is in order." Further, this Bench of the Tribunal in the case of Commissioner of C. Ex., Cus. & S.T., Bangalore-I Vs. B. Suresh Vasudev Baliga [2015 (329) E.L.T. 433 (Tri.-Bang.)] in identical is....