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2018 (6) TMI 1306 - AT - CustomsWaiver of penalties - manufacture of tracks type combine harvester - interpretation of the terms of the notification - concessional rate of duty in terms of N/N. 21/2002-Cus dated 01/03/2002 - duty liability with interest was paid - Held that:- The language of the notification is very much clear stating that these are to be used for manufacture of combine harvester but the same has not been used for manufacture of combine harvester but the appellant used them as spare parts - the appellant is not entitled for concessional rate of duty in terms of exemption N/N. 21/2002-Cus dated 01/03/2002, which was amended by N/N. 12/2012-Cus dated 17/03/2012.. Penalty - Held that:- As the language of the notification is clear, which does not allow for benefit of exemption notification and the same has been admitted by the appellant. Therefore, the penalty on the main appellant, namely, Claas India Pvt. Ltd. is rightly imposed - As the entire amount of duty along with interest has been paid prior to issuance of the show-cause notice, therefore, the penalty is reduced to 25% of the duty confirmed. Penalty on Shri Saurabh Gupta, Manager of the appellant company - Held that:- The manager is not going to gain anything by claiming of benefit of notification. In that circumstances, the penalty of Shri Saurabh Gupta is not imposable - penalty setaside. Appeal allowed in part.
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