2009 (8) TMI 572

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..... In this view of the matter, I should set aside the penalty imposed on the appellant. It is ordered accordingly. The appeal is allowed. - C/331/2003 - 1013/2009 - Dated:- 19-8-2009 - Ms. Jyoti Balasundaram, Vice-President and Dr. Chittaranjan Satapathy, Member (T) Shri R. Parthasarathy, Consultant, for the Appellant. Shri T.H. Rao, SDR, for the Respondent. [Order per: Jyoti Balasunda .....

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..... the Tribunal's order in Commissioner of Customs, Bangalore v. SES Computers Technologies Pvt. Ltd. [2006 (201) E.L.T. 562] which decision was upheld by the Apex Court by dismissal of the Revenue's appeal, vide order dated 2-4-2007 in Civil Appeal Diary No. 167 of 2007 [2008 (224) E.L.T. A33 (S.C.)]. Following the ratio of the above decision, we hold that the assessees are eligible to benefit of .....

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