2007 (10) TMI 100

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..... move clandestinely – Penalty not justified - E/3164/2006and E/CO/74/2007 - A/1425 & 1426/2007-WZB/C-IV/(SMB), - Dated:- 5-10-2007 - Shri M.V.Ravindran, Member (J) [Order per]- This appeal is directed against the Order-in-appeal No.CEX/AKD/227/APL/NSK/2006 dated 8.9.2006. Heard both sides. Considered the submissions made and perused the records. The issue involved in this case is regar .....

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..... ible as there were heavy rains during that period in that area and the factory being in a remote area, the person looking after the excise matters was busy with the shifting of the sugar which was kept open. I find that the Commissioner (Appeals) has come to the conclusion while setting aside the penalty on the following grounds. "6. I have carefully gone through the records of the case and sub .....

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..... d. Commissioner (Appeals) as there is no mala fide intention on the part of the appellant to remove the goods clandestinely in any manner and it has been accepted by the revenue by not charging the respondent in the show cause notice with such allegations. In the absence of any allegation of fraud, collusion, misstatement with an intention to evade payment of duty, the decision of the Hon'ble H .....

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