TMI Blog2011 (8) TMI 900X X X X Extracts X X X X X X X X Extracts X X X X ..... ding - Held That:- Revenue has not produced any evidence to show that the respondent has suppressed the material facts with intend to evade duty; hence respondents are not liable for penalty. - C/446/03 - - - Dated:- 23-8-2011 - Mr. S.S. Kang, Mr. P.R. Chandrasekharan, JJ. Appearance: Shri.A.K.Prabhakar, JDR for appellant Per: S. S. Kang 1. Heard the Ld. SDR. 2. None appeared ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f differential duty along with interest was confirmed and penalty was imposed. 5. On appeal filed by the respondent, the Commissioner (Appeals) set aside the interest and penalty. The findings of the Commissioner (Appeals) is that there is no suppression on the part of the respondent with intend to evade payment of duty. 6. The contention of the Revenue is that earlier to present import, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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