2005 (4) TMI 384

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..... he Respondent. [Order per : Archana Wadhwa, Member (J)]. The challenge in the present proceeding is to penalty of Rs. 25,000/- imposed upon the appellant who is a 100% EOU on the ground that they have used the imported machinery under the provisions of Notification No. 13/81(Cus) dated 9-2-1981 and Notification No. 123/81 (Cus) dated 2-6-1981 for use in the manufacture of goods to be exp .....

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