1998 (10) TMI 244

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..... per : Gowri Shankar, Member (T)]. In his impugned order passed on 12-3-1991 the Collector confirmed the demand for duty of Rs. 34.07 lakhs from M/s. Climax Synthetics P. Ltd. on the ground that it had cleared without payment of duty plastic sheets in the guise of high density polyethlene sheets which was exempted from duty imposed a penalty on M/s. Climax. He also imposed a penalty of Rs. 7 .....

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..... . It would follow from this that no penalty could be imposed on the appellant before us who was alleged to have abetted Climax Synthetics in the offence. It would also follow that the confiscation ordered of goods in the appellants possession on the ground that they were cleared by Climax Synthetics without payment of duty is not sustainable. Accordingly we allow the appeal, set aside the order co .....

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