2006 (2) TMI 523

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..... per : T.K. Jayaraman, Member (T)]. This appeal has been filed against the Order-in-Original No. 35/2000 Commr/Cus. Adjn. dated 30-9-2000, passed by the Commissioner of Customs, Bangalore. 2. Revenue proceeded against the appellant on the ground that he had procured three Advance Licences, under DEEC Scheme for Silk Yarn. It was alleged that he had exported the goods under DEEC Scheme by im .....

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..... pellant has invoked Section 112 of the Customs Act for imposition of penalty. However, the learned lower authority has gone beyond the scope of the show cause notice and invoked Section 114 of the Act. On this ground alone, the order is not sustainable. The learned Advocate referred to paragraph 60 of the Order-in-Original wherein the Commissioner has dropped the duty demand. Hence, no penalty can .....

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