2007 (10) TMI 100

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....EX/AKD/227/APL/NSK/2006 dated 8.9.2006.  Heard both sides.  Considered the submissions made and perused the records.  The issue involved in this case is regarding the non-payment of duty on the invoices which were prepared by the respondent to clear their finished goods. On being pointed out by the preventive party visiting the factory premises, the respondent admitted and deposited....

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....ind that the Commissioner (Appeals) has come to the conclusion while setting aside the penalty on the following grounds. "6. I have carefully gone through the records of the case and submissions, both written and oral, made by the appellant.  Admittedly, the appellant has paid the duty involved in this case before the issue of the SCN.  He is not liable to penalty in terms of decisions ....