9911796707
TMI Blog2011 (5) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... elves informing the authorities that another 100% EOU to whom the goods were initially cleared, has refused to accept the consignments - Decided in favour of assessee. - E/2663 of 2006 - - - Dated:- 3-5-2011 - Mrs. Archana Wadhwa, Dr. P. Babu, JJ. For Appellant : Shri R.S. Srova, JDR Per : Mrs. Archana Wadhwa; Being aggrieved with that part of the order of Commissioner (Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, a part of the raw material was cleared to DTA unit on payment of customs duty. 3. Revenue entertained a view that in addition to payment of customs duty, the appellant is also liable to pay special excise duty at the rate of 8% of the value of the goods as also NCCD at the rate of 1% of value of the goods, they raised demand for the total amount of Rs. 1,63,236/- vide show cause notice dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to no suppression of facts established and there is no sufficient grounds put forth by the lower adjudicating authority for imposition of penalty. The citations relied by the appellants that penalty not imposable in such cases is squarely applicable in the instant case. Accordingly set-aside the order in respect of penalty imposed on the appellant under Section 11AC. 4. The Revenue in their m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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