COMMISSIONER OF CUSTOMS AND Vs. SCOPE SYSTEMS

JUDGEMENT

(1.) On hearing both sides on the stay application, the issue being decided the appeal was taken up for disposal.

(2.) The Commissioner (Appeals) set asided the orders of imposition of penalty under Section 11AC of the Central Excise Act, 1944 on the observation that the contravention was committed prior to the date on which the said Section was introduced namely 28/09/1996. In doing so he had relied upon the following judgment of the Tribunal:

(3.) The Revenue in this appeal contest this finding placing reliance on the circular of the Board to the effect that where the show cause notice was issued prior to this date this Section would have application.