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2018 (4) TMI 652

er CETH 3823 during the relevant time, as 'miscellaneous chemical products', attracting 20% duty - penalty. - Held that: - The signed notification issued by the Ministry clearly includes CETH 6911 and is clearly covered by Sl. No. 12, attracting 300% of duty. Apparently, the private publication had the placed after the entry 69.11, resulting in such confusion. - Penalty set aside - duty li .....

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3823 during the relevant time, as 'miscellaneous chemical products', attracting 20% duty. The lower authorities confirmed the classification proposed by the Revenue and upheld the demand for differential duty. The penalty of ₹ 1,15,000/- was imposed on the assessee under the erstwhile Central Excise Rules, 1944. 3. The learned consultant appeared for the appellants submitted that th .....

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ation was differently printed and published by different authorities during material time. The reliance placed by the Revenue now on the budget papers and signed notification indicates the Sl. No. 12 of the notification as "6906.90, 69.07, 69.09 (other than 6909.30) and 69.11". Apparently, there is a significant variation in the place of the ")" in the entry Sl. No. 12 resultin .....

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s reason, we find no justification to impose penalty on the appellants. Accordingly, we set aside the penalty imposed on them and uphold their liability to duty as per the orders of the lower authorities. We find no infirmity in this order on merit. 7. In view of the above discussion, in this order, excepting for setting aside the penalty, we dismiss the appeal of merits. (Dictated and pronounced .....

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