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2010 (3) TMI 413 - HC - CustomsDuty on capital goods- Whether the Tribunal was right in holding that the duty on capital goods is payable only on clearance from the Bonded Ware House ? Whether irrespective of the clearance from the bonded premises, the respondent are eligible for benefit of the Notification in spite of non-fulfillment of the conditions therein as held by the Tribunal? Whether the Tribunal was right in concluding that penalty was not imposable for the reason that the non-fulfillment of export obligation was beyond the control of the unit? Whether the Tribunal was right in setting aside the duty and penalty in spite of the fact that the export obligation was not fulfilled by the Respondent? Held that- if an order is passed based on the consent and the matter is remanded at the instance of the Revenue that the Revenue cannot maintain an appeal. Therefore, dismiss the appeal only on the ground of maintainability. Accordingly, the appeal is dismissed
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