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TMI Blog2008 (9) TMI 739X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After hearing both the sides duly represented by Shri V.S. Sejpal, Adv. and Shri D.S. Negi, SDR, we are of the view that the appeal can be disposed on the point of limitation. 2. The appellants cleared the goods (stools @ patlas ) made of plastic by claiming the classification of the same under Heading 3924.90. The authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n adopted by them. However, we find that there is no dispute about the fact that a declaration was made by the appellant claiming classification under Heading 3924.90. If the Revenue was of the view that the said declaration made by the appellant is not correct, nothing prevented them to change the classification so adopted by the appellant. It is not a case where the appellant has suppressed some ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing penalty upon them. In this regard, I rely upon the decision of the Tribunal in the case of M/s. Smithkline Beecham - 2004 (167) E.L.T. 225 (T) and M/s. Gujarat Raffia Ind. - 2004 (165) E.L.T. 331 (T)." 5. As is seen from the above, the appellate authority has come to a finding of bona fide belief on the part of the appellant and as such set aside the penalty imposed upon them. The said ..... X X X X Extracts X X X X X X X X Extracts X X X X
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