2004 (12) TMI 504

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....Shri Lajja Ram, Advocate, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - In this appeal challenge has been made to the impugned order-in-appeal by the Revenue vide which the learned Commissioner (Appeals) has dropped the proceedings against the respondents. 2. We have heard both the sides. 3. We find that proceedings were initiated against the respondents through....

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....ce of duty demand, neither the confiscation of the goods nor imposition of penalty could be ordered. Whatever the Modvat credit was availed by the respondents on the inputs utilized in the manufacture of PD pumps, which were exempt from payment of duty during the relevant period, had already been reversed by them, as is evident from the impugned order itself. 4. We may also refer to the Bo....