2024 (6) TMI 1464

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....Shri Rajesh Raval, Advocate with Dipen Desai, for the Respondent. ORDER These Tax Appeals are admitted by order dated 14th March, 2007 in terms of following questions :- "1. Whether or not Tribunal has erred in relying upon the report of the private laboratory in holding that carotene content in Crude Palm Oil will be reduced by passage of time, whereas CRCL, New Delhi informed that....

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....Mumbai)]. 3. CESTAT by the impugned order allowed the appeal filed by the respondent and deleted the penalty of Rs. 1.00 Lakh imposed upon the respondent under Section 112(b)(iii) of the Customs Act, 1962, so far as Tax Appeal No. 1272 of 2006 is concerned. 4. The Tribunal has also allowed the appeal arising out of the Order-in-Original No. 56 of 2005 whereby, the penalty of Rs. 25,000/-impo....