Penalty for without bill

Should be ??
under section 129 penalty either equal to 100%of tax or 50% of the value of the goods .

In Term of Section 129 of Cgst Act ,
1.Its payment of tax applicable & penalty equal to 100% of tax payable on such goods (where the owner come forward for payment of such tax & penalty)
2. It's payment of Tax applicable & penalty equal to 50% of tax payable on such goods (Where owner of goods does not come forward for payment of tax & penalty)

In most of cases the panalty for eway bill is 10000 for each consignment. but under the sec 129 there is provision of 50 or 100 % of penalty of tax amount.