2007 (11) TMI 105

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....d 3-1-2006 passed by the Commissioner of Customs and Central Excise, Guntur confirming duty demands with interest and also penalty of Rs. 50,000/- under Section 117 of the Customs Act and another amount of Rs.50,000/- under Rule 209 of erstwhile Central Excise Rules for contravention of conditions of Notification No. 196/94 Cus. and No. 10/95C.E. 2. The appellants were EOU unit and had imported....

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....he aquaculture. All similar industries had to close on account of the Supreme Court's direction to protect the environment. In all similar cases, duties were confirmed and the aspect pertaining to penalty was challenged before the Tribunal and the Tribunal after due consideration of the matter held that penalty was not liable in such circumstances as held in the following cases. (i) Taurus Nove....

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....f non-payment of interest and undertakes to pay the same. 4. The learned SDR submits that although the Tribunal in several cases has held that penalty was not liable but such an order was on examination of facts regarding the impossibilities of non-fulfillment of the export. She submits that in this case also, the Bench has to consider the facts and pass an appropriate order. 5. I have consi....