2007 (4) TMI 130

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..... al No. E/ESM/435/2005 - Final Order No. A/753/KOL/2007 - Dated:- 18-4-2007 - [Order per]. - Learned JDR submitted that when the rate of duty was in question, learned Commissioner (Appeals) should not have taken a lenient view to exonerate the respondent from the duty-demand, interest payable as well as the imposition of penalty. Therefore, the impugned Order is liable to be set aside. 2. On .....

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..... t to the due relief, his Order is not liable to be disturbed. 3. Heard both sides. Considering the smallness of the amount involved and the lenient consideration made by the learned Appellate Authority considering infancy stage of the law introduced prescribing a procedure for compliance in respect of export, the matter does not call for looking into the aspect as to whether the goods in quest .....

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