2009 (7) TMI 333

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....e Respondent. [Order per: Jyoti Balasundaram, Vice-President]. - Duty demand of Rs. 37,107/- has been confirmed against the appellants herein on clandestine removal of 20 nos. of computers which were not used in or in relation to the manufacture of final products. A penalty of Rs. 40,000/- has also been imposed. 2. The appellants have filed written submissions which we have perused; we have ....

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....ts vide their letter dated 25-6-1998. Therefore, no ground has been made out by the appellants for setting aside the duty demand which we accordingly uphold. However, we set aside the penalty imposed upon them as we note that the Development Officer, MEPZ has granted permission for removal of goods vide letter dated 15-1-1998 subject to the condition of adherence to value-addition stipulated in th....