2005 (2) TMI 664

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..... this Appeal, the Revenue has come in Appeal against Order-in-Appeal No. 72/04 dated 23-2-2004 by which the Commissioner (Appeals) has set aside the penalty imposed on M/s. Gopal Traders. 2.When the matter was called, no one was present on behalf of the respondents. I, therefore, heard Shri P.M. Rao, learned Departmental Representative and perused the records. Learned Departmental Representative .....

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..... ing either basic duty or additional basic duty and in these circumstances, they could hardly imagine any National Calamity Contingent Duty being payable by them. In these circumstances, Commissioner (Appeals) has accepted the plea of bona fide belief and set aside the penalty. I do not find any reason to interfere with the finding of the learned Commissioner (Appeals) as it is not the case of the .....

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