2007 (10) TMI 14

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..... eration and penalty set aside - Appeal No. C/26/2006 - Final Order No. A/2571/2007-WZB/AHD - Dated:- 1-10-2007 - [Order per]. - This is an appeal against the order of the Commissioner (Appeals) No. 70 /2006(70-AHD)Cus/ Commr(A) /AHD, dt.31-7-2001. 2. Heard both sides. 3. The relevant facts, in brief, are as follows: (a) The appellant is a manufacturer of melting furnace and is also .....

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..... aside the redemption fine on the ground that the goods were not available for confiscation, he reduced the penalty to Rs. 5,000/-. 4. The learned advocate submits that since the documents like excise invoice, ARE-1 and shipping bill clearly indicated the value of furnace and recommended spares separately, the claim of drawback in respect of the furnace by including the value of the spares sup .....

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