2012 (10) TMI 688

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..... nkar, Advocate, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. The Revenue filed this appeal against the impugned order passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) held that self-adhesive stickers are classifiable under Chapter 49 of the Central Excise Tariff as product of printing industry. 3. The Revenue's contention .....

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..... re is no suppression of facts with intent to evade payment of duty. In these circumstances, we find that as the respondent was clearing the goods in question after filing the due declarations, therefore we find that it is not a case of imposition of any penalty. The impugned order is set aside and the appeal is allowed as indicated above. (Dictated in Court)
Case laws, Decisions, Judgements, .....

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