2007 (10) TMI 69

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..... l Govt. has issued Not. 25/06 u/s 11AC granting exemption for the very same product for the disputed period so demand of duty, penalty and interest are unsustainable
[Order per : M.V. Ravindran, Member (J)]. - This stay application is directed against the confirmation of demand of duty of Rs. 8.8 lakhs and equivalent amount of penalty and imposition of interest under Section 11AB. 2. The issue .....

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..... to the wisdom of bench. 5. On perusal of the said notification it is seen that the very same issue has been considered by the Central Government and has issued the notification which has culminated in the product being non-dutiable during the period i.e., 1- 7-2004 to 3-8-2004. As such the products having been considered as non-dutiable during the relevant period by the Central Government, the d .....

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