2000 (12) TMI 189

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....ed 16-7-1998 passed by the Commissioner (Appeals), by which the Commissioner (Appeals) had set aside the duty demand of Rs. 29,508/- as not sustainable as there was no duty evasion. He had also noted in the order that the appellants had not filed the D-III intimation with regard to the receipt of rejected capacitors and has given categorical findings that there was no duty evasion by accepting the....

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....penalty. 3. The learned DR Shri S. Sudarsan reiterates the department's view. 4. On consideration of the submissions, I notice that the CCE (A) has accepted the explanation given by the appellants and has noted that there was no duty evasion and the question is only with regard to imposition of penalty. Therefore, Rule 173Q cannot be invoked in the present case. CCE (A) has also noted there ....