2006 (8) TMI 397

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.... Representative, for the Applicant. 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.&nbs....

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....to confiscation.  It was also mentioned 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 hav....