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2017 (9) TMI 151 - AT - Central ExciseBenefit of N/N. 84/94 - Change of opinion - Revenue entertained a view that since M/s. Maccas Automotive was not a manufacturing unit but was a trading unit, they were not entitled to the benefit of the notification - Held that: - A manufacturing unit, who is in business, proceeds on the basis of documents produced before him and cannot be held to be a legal expert so as to come to a conclusion, on his own that the benefit of notification was not available to M/s. Maccas Automotive, being a trading firm, especially when an undertaking was produced before them and no objection was ever raised by the Revenue, prior to the period in question - Admittedly, the Assistant Commissioner is more knowledgeable about the legal position and having granted the permission to a trading unit to follow the procedure of exemption notification in question, the duty liability cannot be subsequently fastened on the manufacturing unit, who had acted according to the documents produced before him - such subsequent change in the opinion of the Revenue, resulting in confirmation of demand against the manufacturing unit or confiscation of the goods or imposition of penalties, cannot be appreciated - appeal allowed - decided in favor of appellant.
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