2000 (1) TMI 360

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....nachalam, JDR, for the Respondents. [Order]. - The appellants have filed this appeal being aggrieved by the decision of the Commissioner of Customs (Appeals). Ld. Commissioner (Appeals) in the impugned order had observed : "Appeal is therefore, disposed of holding that order of confiscation is set aside. The other aspect of the order of the lower authority is upheld. However, duty on exci....

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....posed. In reply to the SCN, the appellants submitted that the products manufactured by them are sold to Govt. Deptts. only; that the products are manufactured as per the shape and design provided by each of the Department; that the appellants get orders from DGS&D and PWD; that it is a condition of the said orders that such goods before being delivered to them will be inspected and tested in their....

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....cision of the Hon'ble Supreme Court in the case of Hindustan Steel Ltd. [1978 (2) E.L.T. (J159) (S.C.)] stating that no penalty should be imposed for technical or venial breach of legal provisions or where the breach flows from the bona fide belief that the offender is not liable to act in the manner prescribed by the statute. Ld. Counsel also submitted that penalty was not justified in the absenc....

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....the value of the goods, penalty of Rs. 75,000/- was nominal. He, therefore, prayed that the appeal may be rejected. 5. I have heard the rival submissions. I note that the appellants had cited a lot of case law. I find that the facts of the present case are different from those dealt with in those cases. I note that in the case of Seaco Steel Rolling Mills, there was computer generated data....