2010 (3) TMI 529

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....Judgment per : K.L. Manjunath, J.]. - The legality and correctness of the order passed by the CESTAT on 13-2-2006 in Final Order 624/2006 [2006 (205) E.L.T. 735 (Tri.-Bang.)] is called in question by the Revenue. 2. On the ground that the assessee has failed to fulfil the export obligation by issuing a show cause notice under S. 112 of the Customs Act, levied penalty by invoking the provisions ....