2005 (11) TMI 130

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..... In the impugned order, while confirming the demand of duty, the Commissioner (Appeals) reduced the penalty. 2. None has appeared for the Respondents during the hearing. Learned Jt. C.D.R. reiterates the grounds of appeal. 3. On being pointed out the decision of this Tribunal in the case of CCE, Delhi-III v. Machino Montel (I) Ltd. - 2004 (168) E.L.T. 466 (T-LB) wherein the Larger Bench of the .....

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..... is no reason for interfering with the order passed by the Commissioner (Appeals) particularly in the light of the order passed by the Larger Bench, which heralds the evolution of a more liberal, pro-active, and perhaps more humanitarian approach in dealing with fiscal matters in the coming years. 5. In the light of the above, the appeal filed by the Revenue is rejected. (Dictated pronounce .....

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