2008 (5) TMI 554

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..... . [Order]. - In the impugned order the Commissioner (Appeals) ordered that the value on which differential duty of Rs. 2,21,220/- was demanded to be treated as inclusive of duty. The original authority had demanded a differential duty of Rs. 2,21,220/- payable on cotton woven/processed fabrics. Denying the exemption availed by the appellants for the clearances of the impugned goods under Notifi .....

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..... pport of waiver of penalty. "The dispute arose in the present case on account of interpretation of Notification on its eligibility to the appellants. No intentional violation had been established in this case warranting imposition of penalty equal to the duty and penalty." ld. SDR reiterates the findings contained in the orders of the lower authorities. He submits that the reduced penalty is justi .....

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..... onest conduct, or acts in conscious disregard of its obligation; but not, in cases where there is a technical or venial breach of the provisions of the Act or where the breach flows from a bona fide belief that the offender is not liable to act in the manner prescribed by the statute." In view of the above ratio, the penalty imposed is vacated and the appeal allowed in part. (Dictated and pronou .....

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