ORDER
P.S. Bajaj, Member (J)
1. In this appeal filed by the Revenue, the issue relates to the detention of plant and machinery of the respondents for want of payment of duty and penalty.
2. I have heard both the sides. The perusal of the record shows that the respondents were saddled with duty of Rs. 3,90,150/- with equal amount of penalty and interest due as per law. They failed to clear this dues and the Deputy Commissioner issued detention order of their goods, machinery and the implements, etc. But they had paid the entire duty along with interest as is evident from the impugned order. The Commissioner (Appeals) has vacated the detention on this ground. I do not find any illegality committed by him while passing the impugned order. For payment of penalty even no show cause was issued to the respondents before ordering detention of the goods and as such, no detention straightaway could be ordered. Therefore, the impugned order passed by the Commissioner (Appeals) is perfectly valid and is upheld. The appeal of the Revenue is dismissed.