2015 (12) TMI 56 - AT - Customs

Validity of impugned order - Approval by the Committee of Chief Commissioner not taken - Held that - Revenue has failed to bring out how the company- respondent which is Sheetal Fibres Ltd. committed any omission and commission under the law to invite huge penalty when civil court did not find fault with it in terms of para 166 of the order. In absence of specific submission as to how the company caused prejudice to the Revenue, there is no scope to interfere to the order of the learned Commissioner - Decided against Revenue.

Summary

The Appellate Tribunal CESTAT NEW DELHI dismissed Revenue's appeal as they failed to show how the company committed any offense to warrant a penalty. The Tribunal noted that the civil court did not find fault with the company. The appeal was dismissed.