2004 (2) TMI 481

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..... rder]. - The Revenue in the present appeal filed against the order of Commissioner (Appeals) has challenged that part of the order vide which the appellate authority has set aside the penalty imposed upon the respondents. 2. As per facts on record the appellants had manufactured and cleared paints remover falling under sub-heading No. 3814.00 of CETA without payment of duty. When brought t .....

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..... ircumstances of each particular case. In the present case the fact that the respondents had maintained the records and were entertaining a bona fide belief about the non-excisability of the goods and were maintaining proper records, which were submitted before the officers and the fact that the duty was paid before the issuance of the show cause notice are not disputed. In these circumstances the .....

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