2005 (4) TMI 328

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....pellant. None, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The Revenue has filed these two appeals against common Order-in-Appeal Nos. 694-695/04, dated 21-10-2004 by which the Commissioner (Appeals) has set aside the penalty imposed on respondents M/s. Sahara Steel Rolling Mills. When the matter was called, no one was present on behalf of the respondents. Infact the not....

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....ty liability fixed by the Commissioner, the Adjudicating Authority confirmed the duty amounting to Rs. 7,40,873/- and Rs. 3,17,517/- and imposed equal amount of penalty. The Commissioner (Appeals) under the impugned order, however, has set aside the entire penalty following the decision of the Tribunal in the case of CCE v. Sada Shiv Castings Ltd. - 2004 (165) E.L.T. 362 (Tri.). The Commissioner (....

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....e also observe that even in the case of Sada Shiv Castings Ltd. which has been relied upon by the Commissioner (Appeals), the Tribunal has held the assessee liable to penalty as they had cleared the goods without discharging the duty liability on due dates. In the present matter also the Appellants have removed the goods without discharging the duty liability appropriately on due dates and as such....