2008 (2) TMI 888

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....dent. ORDER The appellants have made written submissions narrating the following facts :- (a)     Show cause notice No. VIII/10-55/Jt.COMMR./2003, dated 12-12-2003 was issued to the appellants who is a 100% EOU on the basis of following allegations and evidence :- (b)     On 14-7-2003, the C.E. officers intercepted a tempo No. GJ-9T-8....

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.... Jt. Commissioner, CE&C, Surat-II confirmed the demand of duty of Rs. 2,20,952/- on the aforesaid 7200 Kgs. of duty free imported PFY. He also imposed penalty of equal amount of Rs. 2,20,952/- under Section 114A and further ordered for confiscation of the seized goods with an option to redeem the same on payment of fine of Rs. 2 lakhs. (f)      The ld. Commissione....

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.... & Hospitals Ltd. [2006 (76) RLT 675 (CESTAT-Del.) = 2006 (202) E.L.T. 268 (Tri.-Del.)], which stands followed in their own case vide Order Nos. A/265 to 267/WZB/Ah'bad/07, dated 23-1-2007. 3. I have gone through the above decision in the appellant's own case. Para 7 of the same reads as follows :- "7. So far as the plea of penalty under Section 114A is concerned, we find tha....