Page 211 - ELT_1st July 2020_Vol 373_Part 1

2020 ] SCAN STEEL LTD. v. COMMR OF CGST & C. EX., BHUBANESWAR 121

7. In view of the above, we find that the first appellate authority has
correctly allowed the appeals of the importer by the importer and has ordered re-
assessment of the six Bills of Entry after excluding Clean Energy Cess on the
ground that there is no charge of Clean Energy Cess on goods falling under Cus-
toms Tariff Heading 2704.
8. We, therefore, find no merits in the appeal of the Revenue and ac-
cordingly dismiss the same.
9. Appeal filed by the Revenue is dismissed. The Miscellaneous Ap-
plication for stay also gets disposed of.
(Dictated and pronounced in the open Court)
_______

2020 (373) E.L.T. 121 (Tri. - Kolkata)
IN THE CESTAT, EASTERN BENCH, KOLKATA
[COURT NO. I]
Shri P.K. Choudhary, Member (J)
SCAN STEEL LTD.
Versus
COMMR OF CGST & C. EX., BHUBANESWAR
Final Order No. 76989/KOL/2019, dated 13-12-2019 in Appeal No. C/75072/2019
Penalty - Enhancement to maximum limit of penalty as prescribed un-
der Regulation 5 of Customs (Provisional Duty Assessment) Regulations, 2011
- Said regulation does not provide for minimum amount of penalty and it is
left to discretion of Adjudicating Authority - Expression “which may extend
to” does not relate to minimum amount of penalty but to maximum amount of
penalty which could be imposed - Order of Commissioner (Appeals) enhanc-
ing penalty imposed by Adjudicating Authority set aside. [para 3]
Appeal allowed
REPRESENTED BY : Shri K.K. Acharya, Advocate, for the Appellant.
Shri S. Mukhopadhyay, AR, for the Respondent.
[Order]. - The present appeal has been filed by the appellant against
Order-in-Appeal No. 92/CUS/CCP-GST/2018, dated 30-10-2018 passed by the
Commissioner (Appeals).
2. Heard both sides and perused the appeal records.
3. The only ground which the impugned order is sought to be chal-
lenged is that the Ld. Commissioner (Appeals) while allowing the appeal filed by
the Respondent Department erred in enhancing the penalty ignoring the man-
date of Regulation 5 of the Customs (Provisional Duty Assessment) Regulations,
2011, in relation to the maximum penalty imposable against the defaulter. The
Commissioner (Appeals) while allowing the appeal filed by the Department had
enhanced the penalty to Rs. 50,000/- On perusal of Regulation 5, it is seen that it
prescribes the maximum limit of penalty. The minimum amount of penalty has

EXCISE LAW TIMES  1st July 2020  211