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2015 (10) TMI 905 - AT - Central ExciseDenial of exemption of Notification No. 6/2002 dated 1.3.2002 - Imposition of penalty - Held that:- there is no dispute on the classification of the goods and the adjudicating authority in para 21.04 of his order has clearly confirmed that the appellant has complied with the conditions of Sl. No. 217 which stipulates that the chassis must be duty paid. In view of the settled legal position by the decisions of the Hon’ble Supreme Court in the above referred cases, appellants are eligible for the exemption under Sl. No. 217 of Notification No. 6/2002 dated 1.3.2002. The demand is liable to be set aside. Since the appellants are eligible for nil rate of duty, question of imposition of penalty does not arise on both the appellants - Decided in favour of assessee.
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