Full Judgment
Per: Chittaranjan Satapathy
The respondents are not present despite notice. Heard the Ld. SDR. This appeal has been filed against an order of the lower appellate authority who has set aside the penalty imposed on the respondents while upholding the demand of duty and recording payment of the same. We find that the lower appellate authority has given a factual finding that there is no suppression of facts to evade payment of duty. As such, the impugned order requires no interference. The departmental appeal is rejected.