2011 (4) TMI 853

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..... nt and the plea of bonafide belief also is not available to the assessees, as they had not obtained any clarification from the department nor filed any declaration - Therefore, uphold the impugned order and reject the appeal of the assessees - The appeal of the Revenue is allowed as the charge of clandestine clearance stands established, in which case, there is no room in law for reduction of pena .....

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..... did not undertake the process of bleaching/dyeing on terry toweling fabrics on job work basis has been rejected. The assessees are in appeal against confirmation of duty and imposition of penalty, while the Revenue is in appeal against reduction of penalty to Rs.7,500/- by the Commissioner (Appeals). 2. Heard both sides. 3. We find that the material in record clearly shows that the assessees .....

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