COMMISSIONER OF C. EX. Vs. AMSON TRANSFORMERS

JUDGEMENT

(1.) HEARD both sides. Revenue filed this appeal for imposition of penalty on the respondent.

(2.) Commissioner (Appeals) in the impugned order held that it is admitted case that present respondent deposited the amount in question under the amnesty scheme, as per the provisions of amnesty scheme of penalty. Therefore, respondents are not liable for penalty. The only contention of Revenue is that appellant applied for registration after the expiry of amnesty scheme, therefore, is not covered under the amnesty scheme.

(3.) WE find that amnesty scheme was extended upto 30th November 2004 and appellant applied for registration on 30th November 2004 and the amount in dispute was deposited on the same day.