2001 (1) TMI 545

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....ate, for the Respondent. [Order per : S.L. Peeran, Member (J)].- This is a Revenue appeal against the order-in-Appeal No. 146/96 dated 28-6-1996 passed by the Commissioner (Appeals), Chennai setting aside the imposition of penalty of Rs. 500/- on the C & F agent holding in para 3 of the impugned order as under :- "I have seen the copies of the agreement between the appellants and the C & ....

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....aged under the provisions of Rule 57GG. In this view of the matter the penalty imposed cannot be sustained and is therefore, set aside." He also noted in para 1 that the Assistant Commissioner has dropped the proceeding on the demand of Rs. 25,86,385.51 issued against M/s. Classic Commercial Services and therefore, no penalty can also be imposed against the C & F Agent for the reasons given by ....

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.... on their agent does not arise and this is a legal position laid down by the Hon'ble Apex Court in the case of HMM Ltd. as reported in 1995 (76) E.L.T. 497 and hence seeks for dismissal of the appeal. 5. On a careful consideration of the submissions made by both sides and on a perusal of the Commissioner's order, we are satisfied that the Commissioner has passed a sustainable, legal and co....