2004 (11) TMI 486

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Shri L. Narasimha Murthy, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  By these appeals, the appellants have challenged the correctness of OIO No. 38/2001, dated 31-12-2001, by which the 500 nos. of Audio CD Roms and 500 nos. of blank CD Roms have been denied the benefit of exemption under Notification No. 11/97-Cus. dated 1-3-1997 and as a result, the said go....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s-declaration nor there was any intention to import the same or clear the same. The prayer for export of the same has been accepted even before the order of the adjudicating authority. Therefore, it is submitted that in terms of the Apex Court judgment rendered in the case of Northern Plastic Ltd. v. CCE - 1998 (101) E.L.T. 549 (S.C.) confiscation, fine and penalty is not leviable merely because i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....inary examination, found the impugned goods have not been supplied as ordered by them and prayed for exporting the same. The plea was accepted by the Department and the same was exported. However, the Commissioner, on examination did not find the same goods to be falling within the terms of Notification in question and denied the benefit. However he felt that it is required to be confiscated altho....