2001 (3) TMI 711

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....er per : S.L. Peeran, Member (J)]. - This appeal arises from order in Appeal No. M.cus. 1906/96 dated 8-11-1996 passed by the Commissioner (Appeals) upholding the Order-in-Original on merits granting relief to the extent of reducing the penalty from Rs. 1 lakh to Rs. 75,000/-. 2. The Appellants were found to have imported old and used 'cloth' on the plea of its distribution among the poore....

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.... distributing free cloth to the poor and needy without distinction of caste, creed, colour or religion. Therefore the charges made out against them in terms of the show cause notice was upheld however Commissioner (Appeals) reduced the penalty. 3. The Counsel submits that although they had subsequently produced the certificate required under Notification there was no reason for imposing pena....

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....licence having being proved and also about the appellants indulging in fraudulent activities, therefore the order of the confiscation and imposition of penalty of Rs. 75,000/- on the CIF value of Rs. 6,72,200/- is justified. 5. On a careful consideration of the submissions made by both sides, we notice that there is no case made out by the appellants on merits. The appellants have not shown ....