2008 (2) TMI 73

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..... the ground that he had set aside the penalty under Rule 25 of CE Rules by the Original Authority.  It is the contention of the revenue that in the facts and circumstances of the case, penalty ought to have been imposed. Brief facts of the case are as follows:- 2. The respondent obtained control panels. After some modification, inspection and testing these goods were cleared to 100% EOU on th .....

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..... cross objections with an application for condonation of delay of 11 days. As the delay is marginal the same is condoned. 3. On a very careful consideration of the entire issue, I am in agreement with the revenue that credit taken by the respondent is irregular. However from the records it is seen that the respondent was under the impression that inspection, testing etc., would amount to manufact .....

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