2006 (3) TMI 467

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....for the Appellant. Shri P.K. Rai, JDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. 2. The applicant filed these applications only for waiver of penalties. The applicants are not asking for waiver of duty imposed under the impugned order. 3. The contention of the Revenue is that the goods were imported by one M/s. Aman Traders owne....

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....r confiscation or penalties cannot be imposed prior to this amendment. The applicant also relied upon the decision of the Tribunal in the case of Supreme Woollen Mills Ltd. v. CC reported in 2004 (167) E.L.T. 439 in support of their claim. 5. The contention of the Revenue is that as the goods were originated from China, therefore, liable for anti-dumping duty and this fact was suppressed b....