2006 (12) TMI 437

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....Advocate, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. -  This appeal is filed by the Revenue against Order-in-Original dated 3-5-2002. The Revenue is in appeal against non-imposition of penalty under Section 114A of the Customs Act, 1962. 2. The learned Advocate, appearing on behalf of the respondents, at the outset submits that the respondents had filed an app....

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.... made by both sides and perused the record. We find that the Hon'ble Supreme Court in their judgment dated 17-10-2004 [as reported at 2004 (172) E.L.T. 433] has held at para 47 as under :- "The manipulative roles of respondents 2 to 7 have been clearly established. They were clearly active participants in the well-planned deception and fraudulent acts leading to evasion of duty. They had played....