2006 (12) TMI 493

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..... Veeraiyan : This is department's appeal against the order of the Commissioner (Appeals) No. NS/244 to 247/Daman/2005 dated 01.6.2005 by which the Commissioner (Appeals) has set aside the penalty equal to duty demand. 2. Heard both sides. 3. The issue involved in this case is as follows:- The respondent company has two units. The respondent company was manufacturing HDPE bags etc. falling....

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....d in April, 2004 seeking to confirm the duty already paid relating to the period from 01.07.2000 to 31.10.2001 and imposition of penalty. The adjudicating authority imposed the penalty equal to duty demanded. On their appeal, the Commissioner (Appeals) has set aside the penalty imposed on them. There is no dispute about the differential duty involved. The relevant portion of the Commissioner's....

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....pellants." 4. The learned SDR submits that there is short levy and there is intention to evade payment of duty and that there is suppression of relevant facts. 5. I have carefully considered the rival submissions and perused the case records. This is not a case of clandestine removal. It is in the nature of bonafide dispute, which has arisen basically due to ignorance of change of; law effe....