2009 (11) TMI 727

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.... None, for the Respondent. ORDER These are appeals filed by the Revenue. Vide orders impugned, the Commissioner (Appeals) vacated demand of customs duty exemption allowed to the respondents on import of inputs for the manufacture of picture tubes in terms of Notification No. 13/97-Cus., dated 1-3-97 and the successor Notification No. 25/99-Cus., dated 28-2-99. Original authority had found th....

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....enalties as per the following details:- Sl. No. Period of dispute Order-in-Original No. & date Amount of Duty (Rs.) Penalty imposed (Rs.) 1. (i) June, 1998 to March, 2001 10/CE/ADC(P&V)/CHD/04 dated 30-1-2004 5,83,161/- 5,83,161/- 2. (ii) July, 2001 to Dec., 2001 11/CE/ADC(P&V)/CHD/04 dated 30-1-2004 12,83,298/- 12,83,298/- 2. On appea....

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.... was raised by the Department or the Appellants were not advised not to do so. In such a situation, I find no reason in demanding the differential duty on the imported goods and imposing the penalty". 4. In the appeals filed by the revenue the following ground has been taken. Appeals seek to restore the demands and to impose penalty under Section 114A on the respondents. 5. As per Rules 3 & ....

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....ned goods there was failure on the part of the importer to follow the 1996 Rules and thereby not fulfilling the condition of the notification for the goods to qualify for the exemption. We find that the only failure of the importer was that it did not use the imported inputs in the factory registered with the jurisdictional Asstt. Commissioner in terms of Rules 3 and 4 of the 1996 Rules, but used ....