2019 (1) TMI 782

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....ng orders: 4.2 I order that the duty amounting to Rs. 11,13,265/- along with interest at appropriate rates be recovered from the importer, M/s Fenil Enterprises, in terms of Section 28 and 28A of the Customs Act, 1962. 4.3 I also impose a penalty of Rs. 11,13,265/- on the license holder M/s Fenil Enterprises, who is also incidentally the importer in the case, under Section 114A of the Customs Act, 1962. 4.4 Penalty under section 112 of the Customs Act, 1962 is not imposed as Section 114A clearly precluded imposition of penalty under both the section 112 and Section 114A of the Customs Act, 1962. 4.1.1 This order is passed without prejudice to any other action and/ or further action, on the aforesaid noticee/ company/ firm and/ o....

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....rest so determined:" 4.2 Tribunal has in case of Commissioner of Central Excise & Service Tax Bangalore 1 vs B. SURESH VASUDEV BALIGA [2015 (329) ELT 433 (T-Bang)] held as follows: "As seen from above, the said section is applicable to a person who is liable to pay the duty 'OR' interest as the case may be, who shall be liable to penalty equal to the duty or interest so determined. The expression used is "or", which is disjunctive between duty or interest. Further use of expression "as the case may be" clearly suggests that the said section is referring to two different persons and situations. One which may be liable to duty and the other which may be liable to interest only and provides that in both the situations, the person liable ....