2006 (12) TMI 291

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....hri Anil Kumar, JDR, for the Respondent. [Order]. - This appeal arises from Order-in-Appeal No.30/2005 dated 28-2-2005 confirming duty and also imposing penalty .The appellants were manufacturers of Ice cream cone machines, machines for cream wafer biscuits and rolled sugar falling under Chapter Sub-Heading No. 8438.10 and Spares and accessories falling under Chapter Sub-Heading No. 8438.90.....

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....ry has also earned valuable foreign exchange and therefore, levy of penalty is not justified. 2. I have heard learned Consultant and learned JDR in the matter. 3. The learned JDR points out that the exports made to Nepal was not required to be considered as domestic clearances as held by the Tribunal in the case of CCE, Calcutta-II v. Laxmi Engg. Works as reported in 2000 (125) E.L....