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2010 (5) TMI 929 - AT - CustomsWhether the appellant is required to discharge customs duty foregone by the Revenue on the capital goods and raw materials, consumables and components, imported for setting up of green house for export of cut flowers as per the letter of permission given by DGFT? Held that:- The admitted fact being that the appellant had installed and used the capital goods and raw materials, consumables and components imported by him claiming the benefit of Notification No.126/94-Cus. and it is recorded in the Order-in-Original that the appellant had started commercial production from 10/11/1995. It is undisputed that the capital goods which were procured by claiming benefit of exemption under Notification No.126/94-Cus was installed and used for production of goods for export - as per notification, the demand of the duty on the capital goods cannot be sustained. Enhancement of penalty imposed by the adjudicating authority - Held that:- As we have held in favour of the appellant/assessee on merits and set aside the impugned order, there cannot be any penalty on the appellant and hence, question of enhancement of the penalty as prayed in the Revenue’s appeal does not arise. Appeal allowed - decided in favor of appellant.
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