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2008 (11) TMI 465 - COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE (APPEALExtract: .......TA 1985 and demand of duty and imposition of penalties are not maintainable. Similar view has been taken in the Order-in-Appeal No. 314-C.E./APPL/KNP/2007 dated 13-9-2007 issued by this office in the appellant rsquo s case itself issued in respect of preceding period. 12. emsp In the circumstance I set aside the impugned order and allow the Appeal.
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