TMI Blog2014 (8) TMI 987X X X X Extracts X X X X X X X X Extracts X X X X ..... er the terms and conditions of notification dated 1-4-1997 has been complied with by the assessee or not, and whether the levy of duty, interest and penalty is legal or not, and the Tribunal was justified in setting aside the levying of duty, interest and penalty are all questions relating to determination of rate of duty payable, entitlement of exemption under notification. They have to be decide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent in this appeal also. Therefore, the subject matter of this appeal is, whether the Tribunal was justified in setting-aside the penalties imposed on others. 2. This Court in the case of Commissioner of Customs, Bangalore v. Motorola India Limited reported in 2012 (275) E.L.T. 53 (Kar.) has held that whether the terms and conditions of notification dated 1-4-1997 has been complied with ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
