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The contention of the appellant/department that the cross objections filed by the respondent is beyond the purview of appeal. Secondly, penalty should have been imposed by the adjudicating authority equal to the fifty per cent of the value of the goods reduced by the tax amount paid thereon, whereas I find that adjudicating authority has imposed penalty equal to 100% per cent of the tax payable on the detained goods which is not proper and correct.

Section 129 of the CGST Act — Goods in Transit — The appellant department filed appeal against the Order in Original. The department detained the impugned goods and the conveyance under sub–section (1) of Section 129 of Act 2017. A SCN in FORM GST MOV-07 was issued. The adjudicating authority has passed an order in FORM GST-09. The department filed appeal submitting that the Adjudicating Authority has erred to impose penalty under Section 129(1) (a) instead of Section 129(1) (b) of the Act, 2017 which resulted in short payment of penalty. The authority observed that the penalty should have been imposed by the adjudicating authority equal to the fifty per cent of the value of the goods reduced by the tax amount paid thereon, whereas the adjudicating authority has imposed penalty equal to 100% per cent of the tax payable on the detained goods which is not proper and correct. Held that:- The Hon’ble authority modified the Order in Original up to the extent of penalty portion and modified the penalty.
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