2007 (4) TMI 130

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..... d not have taken a lenient view to exonerate the respondent from the duty-demand, interest payable as well as the imposition of penalty. Therefore, the impugned Order is liable to be set aside. 2. On the other hand, learned Counsel appearing for the respondent submitted that learned Commissioner (Appeals) has passed a very reasoned Order finding that neither there was any rate of duty in question .....

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..... considering infancy stage of the law introduced prescribing a procedure for compliance in respect of export, the matter does not call for looking into the aspect as to whether the goods in question was the same or different and whether there was any differential duty chargeable. The Order of the learned Commissioner (Appeals) was only on the point of procedural lapse on the part of the assessee, .....

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