2007 (10) TMI 118

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 000 is imposable for such peculiar arrangement - Appeal No. E/ESM-409/2005 - A/1799/KOL/2007 - Dated:- 3-10-2007 - Dr. Chittaranjan Satapathy, Member (T) [Order per]- Heard both sides as well as Shri S. P. Majumdar, ld. Counsel for M/s SAIL, Co-Noticee in this case. From the arguments and the records placed before the Tribunal, it is clear that the impugned goods have been removed from .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pted the peculiar procedure and delivered discharging the impugned goods directly to the appellants, there would have been no occasion to take any action against the appellants. The steel plant for adopting a peculiar procedure has been penalized only to the extent of Rs.5,000/-. Hence, the appellants cannot be visited with denial of credit of Rs.3,31,117/- as also a penalty of Rs.5,000/- for .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X