2011 (5) TMI 513

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....th that part of the order of Commissioner (Appeals) vide which he has set-aside the penalty imposed upon the respondent, the Revenue has filed the present appeal. We have heard Shri R.S. Srova, learned JDR appearing for the Revenue. No one appeared for the respondents.   2. The respondent was 100% EOU engaged in the manufacture and export of Polyester Printed Fabrics. Inasmuch as they were....

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.... the total amount of Rs. 1,63,236/- vide show cause notice dated 09.3.2005. Though the appellant contested the said demand, which stand upheld by the Commissioner (Appeals), we are not going into the merits of the confirmation of said demand inasmuch as there is no appeal by the respondents against the above confirmation. We only concerned with the Revenue s appeal against that part of the Commiss....

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....d on the appellant under Section 11AC.   4. The Revenue in their memo of appeal only contended that since the appellants have cleared the goods to DTA units, they were liable to penalty. Various case laws stand discussed in the said grounds of appeal. However, we find that for the purpose of penalty, each case has to be decided on the basis of the facts available in that case. Admittedly, ....