C.C.E Vs. RUCHI SOYA INDUSTRIES LTD.

JUDGEMENT

(1.) THESE two appeals are by the Department against the order of the Commissioner (Appeals) No. IND -I/41 & 42/2007 dated 27 February, 2007 by which the penalties imposed under Sections 77 and 78 of the Finance Act 1994 have been set aside by the Commissioner (Appeals).

(2.) HEARD both sides.

(3.) COMMISSIONER (Appeals) in the light of the above circumstances, held that penalty was not imposable under Section 77 and 78 with the following findings: