2007 (6) TMI 129

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..... plied were filed shipping bill under drawback claim – Hence penalty set aside - C/212-213/2006 - A-1275-1276/KOL/2007&S.O.Nos. S-579-580/ KOL/2007 - Dated:- 26-6-2007 - [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. The present two appellants are M/s. Ektara Exports Pvt. Ltd. (formerly M/s. Cherish Apparels (P) Ltd.) and Shri Mahendra Kumar Patni, Chief Executive O .....

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..... on under section 113, or abets the doing or omission of such act, shall be liable, - (i) ........................................................................................................................ (ii)............................................................................................................................. (iii) in the case of goods under claim for drawback, t .....

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..... any application to the present case. 8. In view of our finding as above that the penalty has been imposed under a provision which is not applicable in respect of the goods exported under free shipping bills, the impugned Order in so far as it relates to imposition of penalty on the two appellants in the present appeals, cannot be sustained. Hence, we set aside the impugned Order in so far as it .....

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