2005 (2) TMI 580

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....th J.M. Sharma, Consultant, for the Appellant. Shri D.N. Choudhary, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - These appeals have a common subject, duty demand on imported inputs, which were destroyed by fire accident. The Commissioner held that the goods destroyed are not eligible for exemption. His finding in the case of M/s. Ansa Polymers (one of the appellant) i....

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....e and there is nothing on the record to show that the goods have been clandestinely removed and therefore I take lenient view and refrain from imposing penalty under Section 112 of the Customs Act, 1962 and Central Excise Act, 1944 on the noticee M/s. Ansa Polymers Ltd."] 2. The submission of the learned Senior Counsel appearing for the appellants is that the above finding is not in conson....