2005 (9) TMI 430

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..... the revenue has contested the correctness of the impugned Order-in-Appeal vide which the Commissioner (Appeals) has dropped the duty demand and penalty as detailed therein, against the respondent, which was initially confirmed by the adjudicating authority. 2. I have heard both the sides and gone through the record. The perusal of the record shows that the respondents exported the certain goods .....

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..... could not be penalised, especially when they have produced the quadruplicate copy of the invoice, bank realisation certificate and endorsement made by the Customs authority of Nepal on the said copy of invoice. There is no material on the record to suggest that the findings recorded by the Commissioner (Appeals) are contrary to the law or the facts, therefore, the same cannot be disturbed. 3. In .....

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