TMI Blog2015 (12) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... r Arya, Technical Member For the Petitioner : Mr. Pakshi Rajan, A.R. For the Respondent : None ORDER Per : ARCHANA WADHWA Being aggrieved with the order passed by Commissioner vide which he has allowed re-export of goods declared as "Ci Navigation System", Revenue has filed the present appeal. 2. We have heard Shri Pakshi Rajan learned A.R. appearing for the Revenue. Nobody appeared for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods, Revenue is aggrieved with the fact that no redemption fine was imposed and no penalty was also imposed. 4. We find that the Commissioner has given a categorical finding that there was no mis-declaration of the goods and claiming of the benefit of Notification cannot be called mis-statement. He has also recorded that an identical machine was allowed the benefit of the notification in Mumba ..... X X X X Extracts X X X X X X X X Extracts X X X X
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