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2011 (3) TMI 631 - CESTAT, KOLKATAClassification - Benefit of Notification No. 202/1988-C.E., dated 20-5-1988 - The Notification No. 202/88-C.E. allows exemption to the goods, such as Sleeper (Cross-Ties), manufactured from Bars - The Railway Track Materials received, are classified under as under Heading 73.02 and the Railway Track Materials are not specified inputs under the Notification - As the inputs are not specified inputs covered under the Notification, therefore find no infirmity in the impugned Order whereby the benefit of the Notification was denied. In respect of penalty - Find that a penalty is imposed under Section 173Q of the Central Excise Rules - There is no allegation of suppression with intent to evade payment of duty and the issue is in respect of availment of benefit of notification hence, it is not a case of imposition of any penalty - Therefore, the penalty imposed under the impugned Order is set aside - The Appeal is disposed off.
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