2016 (11) TMI 498 - SCH - Customs

Tribunal relying on its own order in assessee s own case set aside the penalty imposed u/s 114A - the decision in the case of COMMISSIONER CENTRAL EXCISE & CUSTOMS SURAT-II Versus MICRO POLYESTER PVT. LTD. 2009 (1) TMI 101 - GUJARAT HIGH COURT contested - Held that - Since the tax effect is insignificant we are not inclined to entertain this appeal - appeal dismissed.