2026 (4) TMI 1735

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....h only. A Daily Order-sheet placed in the file dated 31.07.2025 records adjourning the matter to 09/09/2025 in the interest of justice. The matter is again listed before the Single Member Bench today. 2. I have perused the case records and it is noted that the appellant in Form EA-1 at Sl.No.7,8,9 has mentioned as under :- 7. Whether duty or penalty or both is deposited, if not, whether any application for dispensing with such deposit has been made. (A copy of the challan under which the deposit is made shall be furnished.) The entire amount of duty of Rs.1,51,165/- has already been paid, out of which an amount of Rs. 77,189/- has been paid before issue of the show cause notice in question and the balance amount of Rs.73,976/- h....

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.... the appellant before the authorities. It therefore cannot be denied that the entire amount of duty associated with the case stands paid and appropriated. 5. It is further noted that the Ld.Commissioner(Appeals) - (the Additional Director General, DGTS, KZU, Kolkata) in para 12 of the order just before giving conclusive findings has observed as under:- "12. I find that in the instant case, the entire amount of duty (Rs.1,51,165/-) has already been paid; out of which an amount of Rs.77,189/- has been paid before issue of the show cause notice in question. Details of payment particulars of Rs.1,51,165/- has been intimated to the department vide Appellants letter under ref. no. SAIL/CE/140/09-10 dt.10.12.09. thus it is clear that t....

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....nner simply because the provision for imposition of penalty exists in law. Imposition of penalty is a quasi-criminal act and thus any discretion thereto is required to be exercised with extreme degree of caution, care and circumspection and not in a casual and callous manner. Furthermore, even the statutory provisions do provide for non-imposition of penalty under certain circumstances viz. when the duty demand was made good prior to issue of show cause notice. In this regard the following decisions can be referred, wherein it is held that no penalty should be imposed for technical or venial breach of legal provisions, or where the breach flows out of a bonafide belief that the appellant was not liable to duty or act in a manner known to la....