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2013 (3) TMI 238 - CESTAT MUMBAINotification No.6/2002 dated 1.3.2002 benefit denied - Cleared EOT cranes without payment of duty - Held that:- As the Notification provides at sr. No. 237 nil rate of duty of non-conventional devices specified in list-9 EOT cranes are not specified goods. No infirmity in denying benefit of the Notification No. 6/2002. Penalty under Rule 25 of the Central Excise Rules - Held that:- The appellant has given advance intimation to the jurisdictional Superintendent of Central Excise before the clearance of the EOT cranes by claiming the benefit of Notification No. 6/2002 and also produced a certificate issued by the jurisdictional Central Excise authorities, Faizabad and followed the procedure provided under Chapter X of the Central Excise Rules with all these facts mentioned in the monthly ER-1 return of the relevant period. Hence, the appellant is not liable to any penalty.
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