TMI Blog2006 (12) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent. [Order]. This appeal arises from Order-in-Appeal No.30/2005 dated 28-2-2005 confirming duty and also imposing penalty .The appellants were manufacturers of Ice cream cone machines, machines for cream wafer biscuits and rolled sugar falling under Chapter Sub-Heading No. 8438.10 and Spares and accessories falling under Chapter Sub-Heading No. 8438.90. They were availing exemption u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eign exchange and therefore, levy of penalty is not justified. 2. I have heard learned Consultant and learned JDR in the matter. 3. The learned JDR points out that the exports made to Nepal was not required to be considered as domestic clearances as held by the Tribunal in the case of CCE, Calcutta-II v. Laxmi Engg. Works as reported in 2000 (125) E.L.T. 1097 (T). Therefore, the appellants hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the notification, therefore, in the interest of justice penalty imposed is reduced to Rs. 10,000/- (Rupees ten thousand only). At this stage, the learned Consultant submits that the department has adjusted the penalty paid against the duty to be paid on different account, which has not yet been adjudicated by them. He prays for a direction to refund of the penalty amount paid by them. The authori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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