2018 (5) TMI 541

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.... Respondent. This appeal is directed against Order-in-Appeal No. 42 &43/2009 (G) CE dated 31.12.2009 and it is filed by the revenue. 2. None appeared on behalf respondent despite notice. Since the issue lies in narrow compass, the appeal is taken up for disposal 3. The relevant facts that arise for consideration are during the period July 2007 to March 2008, the respondent herein had clea....

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....erein and set aside the equal amount of penalty imposed, as also the penalty imposed on factory manager and managing director. 4 Revenue in the grounds of appeal has only contested the penalty set aside by the Adjudicating Authority on the respondent company. it is the case in the grounds of appeal, that the respondent had cleared branded finished goods and did not bring this fact to knowledge ....

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....tion, more so, as it is undisputed that the respondent were situated in area which is designated as Andhra Pradesh Industrial Infrastructure Corporation Limited (APIICL) notified area. As the entire duty liability with interest is discharged, appellant, in our view need not be visited with the penalty more so in such a situation wherein he is a SSI, hence finding of appellate authority as penaltie....