2006 (8) TMI 397

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.... Ms. Ashima Bansal, DR, for the Respondent. [Order per : T.V. Sairam, Member (T)]. - This is an appeal filed by M/s. Transmission Corporation of Andhra Pradesh Ltd. said to be a State Government Undertaking challenging the order of the Commissioner of Customs and Central Excise, Raipur, Chattisgarh, imposing a penalty of Rs. 25 lacs on the appellant.  In the show cause notice issued to th....

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....oned that the appellant issued duty exemption certificate at the instance of the manufacturer despite the fact that they were purchasing the goods for the project founded by JBIL from BHEL on payment of duty. Prima facie, we do not find sufficient reason for imposing such a heavy penalty on the applicant who is said to be State Undertaking who may not be having any mala fide intention.  Consi....