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2016 (4) TMI 719 - CESTAT CHENNAI

2016 (4) TMI 719 - CESTAT CHENNAI - TMI - Claim of Notification benefit - Bill of Entry filed inadvertently taking the benefit of Notification No. 6/02-CE dated 01.03.2002 - Revenue contended that goods came with inbuilt machine which should not enjoy the notification benefit - Held that:- in view of the detailed examination done by the ld. Commissioner (Appeals), and being guided by the Apex Court judgment in the case of CC (Prev.), Mumbai Vs. M. Ambalal & Co. [2010 (12) TMI 16 - Supreme court .....

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Member (T) For the Appellant : Mr. B. Satish Sundar, Adv For the Respondent : Mr. B. Balamurugan, AC (AR) ORDER Per D N Panda Ld. Counsel submits that inadvertently the Bill of Entry was filed taking the benefit of Notification No. 6/02-CE dated 01.03.2002. Such inadvertent error should not drag the appellant to imposition of redemption fine of ₹ 1,00,000/- under Section 125 of Customs Act, 1962 and penalty of ₹ 50,000/- under Section 112 (a) of customs Act, 1962 respectively. 2. On .....

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