2004 (9) TMI 202

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....he appellants against the impugned order vide which the Commissioner (Appeals) has confirmed the order-in-original. 2. I have heard both the sides. The perusal of the record shows that duty demand of Rs. 10,589/- had been confirmed against the appellants under Rule 9(2) read with Section 11A and ordered to be appropriated against the earlier deposit of the differential duty of Rs. 74,369/- whic....

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....e department wanted to classify under sub-heading 8523.19 and that dispute has been finally settled by the decision of the Apex Court. The appellants thereafter accepted the classification suggested by the department. Therefore, no penalty deserves to be imposed in view of the Apex Court judgment in the case of Northern Plastics Ltd. v. Commissioner of Customs, 1998 (101) E.L.T. 549 (S.C.) = 1998 ....