2008 (4) TMI 589

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..... : S.S. Kang, Vice-President]. Heard both sides. Revenue filed this appeal against the impugned order, whereby Commissioner (Appeals) held that Plastic Housing for Video Cassettes without magnetic tapes are not excisable goods and also set aside the penalty imposed under Rule 209A on the respondent. 2. After hearing both sides, we find that the Tribunal in the case of S.M. Enterprises v. C .....

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..... deo Cassettes without magnetic tapes and clearing the same without payment of duty to the respondent. The case of Revenue is that the branded goods cleared without payment of duty are liable for confiscation, hence respondents are also liable for penalty. 5. We find that it is admitted fact that present respondents are clearing various parts to the job workers i.e. M/s. Shivam Enterprises and M/ .....

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