2008 (9) TMI 853

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..... e period April 2007 to February 2008? - E/385/2008 - 1059/2008 - Dated:- 25-9-2008 - Shri P.G. Chacko and P. Karthikeyan, JJ. Shri V. Ravindran, Consultant, for the Appellant. Shri N.J. Kumaresh, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we are of the view that the appeal itself requires to be disposed of f .....

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..... mount of penalty. We find that, before the lower authority, the relevant entries in the exemption Notification were so interpreted by the assessee as to make it appear that the goods actually removed in packed form had been deemed to have been removed otherwise. For this purpose, the party claimed support from the Explanation to Sl. Nos. 1A, 1B and 1C of the Table annexed to the amended Notificat .....

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..... ave chosen to take up the appeal itself for final disposal. We have also had in mind the high stake involved in the case. 3. After setting aside the impugned order, we allow this appeal by way of remand directing the learned Commissioner to take fresh decision on the issue after considering the above circular of the Board and giving the assessee a reasonable opportunity of being heard. (Dicta .....

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