TMI Blog2000 (8) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Gowri Shankar, Member (T)]. These three appeals are being disposed of by this order. 2. We first deal with appeal E/953/93-A. Penalty of Rs. 50,000/- has been imposed on the appellant on the ground that he was concerned with undervaluation of consignment of filters for diesel engines. It is the contention of the advocate for the appellant that the appellant had whatsoever t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f penalty on him. 3. We therefore set aside the penalty imposed on the appellant and allow the appeal. 4. The contention with regard to the other two appeals C/952 and 954/93-A, is that the notices were issued by the Assistant Director in the Directorate of Revenue Intelligence and he is not a proper officer to issue notice under Section 28(1) of the Act. No duty therefore demandable from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice demanding duty was hence invalid. This invalidity would not be affected by the fact that no appeal had been filed by the importer. For the purpose of imposition of penalty on the appellant the notice first would have to be established that the goods are liable to confiscation under clause (m) of Section 111. Penalty therefore could not be imposed on the appellant in these two appeals. 5. Acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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