2003 (8) TMI 437

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Respondent. [Order per : P.S. Bajaj, Member (J)]. In this appeal which has been filed by the appellants, the issue relates to the availability of the benefit of the Notifications No. 8/97, dated 1-3-97 and 55/91-C.E. to the appellants. The adjudicating authority, however, allowed the benefit of these Notifications to the appellants in respect of the clearances made by them in DTA, altho .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tting aside the penalty of Rs. 15,000/- confirmed against the appellants through the impugned order of the Commissioner (Appeals) on the ground that the adjudicating authority decided the issue in favour of the appellants and earlier the Board s Circular was also in favour of the appellants allowing the benefit of the Notifications in question, but it is only later on through another Board s Circu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is enough to indicate that they had no mala fide intention when they were denied the benefit of the Notifications in question referred to above, they deposited the amount. Keeping in view facts, circumstances and the conduct of the appellants, we find it a fit case to set aside the penalty. Therefore, the penalty imposed on the appellants under Rule 209 is set aside. Except for this modification .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X