2006 (11) TMI 94

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....inst the Order-in-Appeal No. RS/173-174/SRT-II/2006 dated 29-5-2006 passed by Commissioner (Appeals), Central Excise & Customs, Surat-II by which he has, inter alia, set aside the Order dated 20-2-2004 passed by the Deputy Commissioner, Central Excise, Division-III, Ankleshwar, by which he has imposed penalty of Rs. 1/- lakh (Rupees one lakh) on the Respondent No. 1 and Rs. 2/- lakh (Rupees two la....

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....r appreciating the evidence relied on against both the respondents, felt that no case has been made out for imposition of penalties on them and accordingly set aside the same. 5. We have perused the case records and the submissions made in the appeal of the Department. The Commissioner (Appeals) has clearly held that no evidence has been produced to show that these persons knew or had reason to....