2001 (1) TMI 545

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..... J)].- This is a Revenue appeal against the order-in-Appeal No. 146/96 dated 28-6-1996 passed by the Commissioner (Appeals), Chennai setting aside the imposition of penalty of Rs. 500/- on the C F agent holding in para 3 of the impugned order as under :- I have seen the copies of the agreement between the appellants and the C F agents. According to this, the agent has agreed to be the ap .....

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..... tter the penalty imposed cannot be sustained and is therefore, set aside. He also noted in para 1 that the Assistant Commissioner has dropped the proceeding on the demand of Rs. 25,86,385.51 issued against M/s. Classic Commercial Services and therefore, no penalty can also be imposed against the C F Agent for the reasons given by him. The Revenue contends in the present appeal that non-intima .....

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..... ble Apex Court in the case of HMM Ltd. as reported in 1995 (76) E.L.T. 497 and hence seeks for dismissal of the appeal. 5. On a careful consideration of the submissions made by both sides and on a perusal of the Commissioner s order, we are satisfied that the Commissioner has passed a sustainable, legal and correct order. Furthermore, the present position of law is that unless the duty is confir .....

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