2017 (8) TMI 1520

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....eva, Advocate and A.K. Sinha, Consultant, for the Appellant. Shri Govind Dixit, DR, for the Respondent. ORDER [Order per : S.K. Mohanty, Member (J)]. This appeal is directed against the impugned order dated 27-2-2017 passed by the Ld. Principal Commissioner of Customs, New Delhi. The appellant is not contesting the demand confirmed against it for non-fulfilment of the conditions of Notifi....

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....ry provisions have no application since, there was no issue of non-levy or short levy of duty. Thus, referring to the observations of the Ld. Adjudicating Authority, the Ld. Advocate submits that in absence of fulfilment of the ingredients of Section 28 ibid, the provisions of Section 114A ibid cannot be invoked, justifying imposition of penalty on the appellant. 3. On the contrary, the Ld....

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....rovisions of Section 114A ibid is reproduced below :- "Section 114A. Penalty for short-levy or non-levy of duty in certain cases. - Where the duty has not been levied or has not 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 misstatement or suppression of facts, the p....