9911796707
TMI Blog2007 (11) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... C/146/2006 - 1262/2007 - Dated:- 12-11-2007 - Dr. S.L. Peeran, Member (J) [Order per (Oral)]. - This appeal arises from Order-in-Original No. 5/2006 dated 3-1-2006 passed by the Commissioner of Customs and Central Excise, Guntur confirming duty demands with interest and also penalty of Rs. 50,000/- under Section 117 of the Customs Act and another amount of Rs.50,000/- under Rule 209 of ers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... obligation could not been fulfilled due to circumstances beyond their control and due to viral attack and also because of the Supreme Court's direction banning the aquaculture. All similar industries had to close on account of the Supreme Court's direction to protect the environment. In all similar cases, duties were confirmed and the aspect pertaining to penalty was challenged before the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igation were given the relief of exemption from payment of penalties, redemption fine and interest were also set aside. However, in the present case the appellant do not want to take the advantage of non-payment of interest and undertakes to pay the same. 4. The learned SDR submits that although the Tribunal in several cases has held that penalty was not liable but such an order was on examina ..... X X X X Extracts X X X X X X X X Extracts X X X X
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