2000 (11) TMI 517

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..... the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appeal is against the order of the Collector (Appeals) in which he has confirmed the finding of the Assistant Commissioner, in the order challenged before him, that the appellant was required to pay duty, in terms of notification 77/80 on components of trucks imported by it, and not utilised in the manufacture of exported goods, as .....

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..... p its factory going because of any reason therefore does not justify waiver of duty. However, we accept the contention that there was no attempt by the appellant to evade duty or to wilfully escape the responsibilities cast upon it by the notification. 4. We therefore confirm the Collector (Appeals) order to the extent of the duty but set aside the penalty imposed on the appellant.
Case .....

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