2004 (2) TMI 486

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....or the Respondent. [Order]. - The instant appeal is directed against the impugned order-in-original passed by the Commissioner of Central Excise. The issue relates to violation the provisions of the Sugar Export Promotion Act, 1958. The Commissioner adjudicated the show cause notice issued to the appellants demanding duty of Rs. 1,18,430/- in terms of the said Act and dropped the demand. How....

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....rtaken by a merchant exporter) had not executed any bond to comply with excise provisions. Therefore, the allegations of contravention with intention to evade duty by suppressing the facts as levelled in the show cause notice are found to be established. With these observations the imposition of penalty under Rule 25 on the appellants has been held as justified. 3. Heard both sides. 4.&....