2010 (4) TMI 1112

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..... ds - in similar circumstances in the case of M/s.Avanthi Leathers Ltd. [2009 (7) TMI 1130 - CESTAT CHENNAI], the order of the Commissioner (Appeals) setting aside confiscation and imposing penalty was upheld after noting that no effort was made to export the goods in question and that the goods had been allowed to be taken back for the purpose of applying protective coating so as to make the goods .....

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..... out on the goods. I find that in similar circumstances in the case of M/s.Avanthi Leathers Ltd. Final Order No.902/09 dated 20.07.2009, the order of the Commissioner (Appeals) setting aside confiscation and imposing penalty was upheld after noting that no effort was made to export the goods in question and that the goods had been allowed to be taken back for the purpose of applying protective coa .....

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