1998 (2) TMI 385

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..... ar, Member (J)]. -  The present application is filed by the applicant for waiver of the pre-deposit of penalty of Rs. 1,00,000/-. 2. The ld. Advocate Shri S.S. Radhakrishnan for the applicants pointed out that the above said impugned order is already set aside by the Tribunal in the case of Dolphin Drugs (P) Ltd. v. C.C. in terms of Order No. 73/98, dated 15-1-1998. He sated that the p .....

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..... , the Tribunal has held as follows :- "5. We have carefully considered the pleas advanced by both sides. While it is true that in the beginning only 8200 Kgs. of IBUPROFEN was manufactured and exported and the remaining quantity out of the said raw material was manufactured and sold in the domestic but we observe that they have got relevant permission from the DGFT authorities to fulfill their ex .....

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..... tay petition also gets disposed of." 5. Following the earlier decision of this Tribunal, we are of the view that there is no case for demand of duty and there is no violation. In this view of the matter, we set aside the impugned order with respect to the appellant and the penalty imposed on the appellant is also set aside. 6. The appeal is allowed.
Case laws, Decisions, Judgements .....

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