2004 (2) TMI 419

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..... ondent. [Order per : Krishna Kumar, Member (J)]. Shri Manoj Sanklecha, ld. Advocate appeared on behalf of the appellants and Shri Sanjay Singhal, ld. JDR appeared on behalf of the Revenue. 2. The ld. Advocate submitted that there is a duty demand of Rs. 7,47,564/- approximately and an equivalent amount of penalty has been imposed under Sections 114(A) and 112(a) of the Customs Act, 196 .....

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..... 2-11-99 has withdrawn as cancelled the duty exemption certificate issued under the said notification. The ld. Counsel submitted that since the appellant is a charitable institution and the duty has been paid prior to the issue of the show cause notice, therefore as per the settled law there is no justification for imposition of penalty. 3. After hearing both sides and perusal of the records, we .....

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