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2007 (6) TMI 455
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....R. Venkatraman, Consultant, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - This is Revenue's appeal arising from the Order-in-Appeal No. 282/2004 (G) C.E., dated 30-12-2004. By the impugned order, the Commissioner (Appeals) has confirmed duty on 4114 Kgs of shrimps cleared into DTA. He has also imposed like sum of mandatory penalty, besides penalty of Rs. 1,00,000/- under Rule ....
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....egard to the confirmation of demand of duty is not contested by them. In so far as the short issue raised by the Department with regard to setting aside the demand on damaged shrimps is concerned, he submits that there is no infirmity in the order. 4. We have carefully considered the matter. With regard to setting aside the demand on damaged shrimps, the Revenue in the 'Grounds of the Appe....