2008 (3) TMI 77

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....half of the respondents in spite of notice. Notices issued to the respondents were received back with the postal remarks 'Left'. Therefore, appeals are being taken up for hearing in the absence of the respondents. Since the issue involved is common, both the appeals are taken together. 2. Heard learned SDR. Revenue filed these appeals against the impugned orders whereby penalties imposed under ....

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.... set aside. 4. In respect of setting aside of penalties imposed under Section 76 contention is that the Commissioner (Appeals) relied upon the decision of the Tribunal wherein facts are different. The Commissioner (Appeals) relied upon the decision in the case of Sieger Spintech Equipments Pvt. Ltd. v. CCE, Coimbatore, reported in 2006 (3) S.T.R. 736 (Tri.-Chennai). In the case the Tribunal has....

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.... that the Commissioner (Appeals) relied upon the decision of the Tribunal wherein finding of the Commissioner that there was no deliberate intention on the part of the assessee to evade payment of duty was upheld. In the present case there was no such finding. Further, the Tribunal in the case of Mett Macdonald Ltd. v. CCE, Jaipur, reported in 2006 (2) S.T.R. 524 (Tri.-Del) = 2001 (134) E.L.T. 799....