2005 (4) TMI 430

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..... , Vice-President, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The issue raised in both these appeals is common. Accordingly, we take up both the appeals together for disposal. 2.The respondent is an EOU and the dispute is about the goods supplied to holder of Advance Release Order. Though, originally the goods were cleared without payment of duty, upon demand being made during .....

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..... e at all since the Rules did not provide for payment of interest. As regards penalty, it is noticed that the goods were cleared by the appellants with the knowledge of the Central Excise department and the original invoices specifically mentioned the appellant's claim that the goods were exempted. In these facts and circumstances, penalty is not justified.  5.In view of what is stated above, .....

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