2001 (8) TMI 666

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....ate, and M. Veluswamy, Consultant, for the Appellant. Shri A. Chopra, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The issue involved is being common, appeals taken up for disposal, after waiving deposit, with the consent of both sides. 2. The appeal is against the order of the Commissioner demanding duty, imposing penalty on the appellant. The Commissioner ....

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....sion relied upon by the Counsel, we had observed as follows :- "This is an appeal against yet another order of the Commissioner of Customs, Nhava Sheva demanding duty from the appellant and imposing penalty on him on his finding that Modvat credit was availed of goods exported by it, thus contravening the condition contained in Notification 203/92. We have in a number of earlier occasions set a....