2005 (9) TMI 381

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is found that the ld. Advocates reliance on the decision of this Tribunal in the case of Jindal Vijaynagar Steel Ltd. - 2004 (177) E.L.T. 937 in setting aside penalties under Customs Act, 1962, since duties had been discharged prior to the issue of the show cause notice, alleging clandestine removal of the goods and the ld. DR s reliance on the decision of another Bench in the case of M/s. Saheli .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... itute a Larger Bench to resolve the difference. The question proposed for reference to the Larger Bench is :- (i) whether the decision in case of Machino Montell Ltd. - 2004 (168) E.L.T. 466 (Tribunal) would apply to penalties under the Customs Act, 1962 as decided in case of Jindal Vijaynagar Steel, or it would not apply, as held in the case of M/s. Saheli Synthetics Pvt. Ltd. vide Order N .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X