2007 (6) TMI 455

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..... [Order per : S.L. Peeran, Member (J)]. This is Revenue s appeal arising from the Order-in-Appeal No. 282/2004 (G) C.E., dated 30-12-2004. By the impugned order, the Commissioner (Appeals) has confirmed duty on 4114 Kgs of shrimps cleared into DTA. He has also imposed like sum of mandatory penalty, besides penalty of Rs. 1,00,000/- under Rule 209 of Central Excise Rules, 1944. He has given a .....

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..... by them. In so far as the short issue raised by the Department with regard to setting aside the demand on damaged shrimps is concerned, he submits that there is no infirmity in the order. 4. We have carefully considered the matter. With regard to setting aside the demand on damaged shrimps, the Revenue in the Grounds of the Appeal does not deny the facts that the shrimps are not fit for human .....

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