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TMI Blog2014 (1) TMI 1171X X X X Extracts X X X X X X X X Extracts X X X X ..... al is directed against the order in appeal No. OIA No. Commr(A)/152/VDR-II/2006 dt. 08.09.2006. 2. The facts in brief, that arise for consideration are that the appellants are 100% EOU engaged in the manufacture of cotton yarn falling under sub heading 5205.11 of Central Excise Tariff Act, 1985. They have also been granted permission under section 58 of the Customs Act, 1962 for private bonded wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f customs amounting Rs. 4,80,000/- on 320KL of HSD imported under Section 28 of the Customs Act, 1962 with interest thereon under Section 28AB ibid and proposing to impose penalties under Section 114A of the Customs Act, 1962 and also proposing to impose penalty on Shri S.N. Sharma, Deputy Manager (Commercial), of the appellant Company under Section 117 of the Customs Act,1962. The show cause noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be levied. We find that this view has been expressed by the decision of the Tribunal in case of Commissioner of Customs, Jamnagar vs. Reliance Industries Limited and also by the Larger Bench of the Tribunal in the case of Paras Fab International vs. CCE, Kandla - 2010 (256) ELT 556. 5. Accordingly, in view of the foregoing, we find that the impugned order is liable to be set-aside and we do so. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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