TMI Blog2019 (2) TMI 676X X X X Extracts X X X X X X X X Extracts X X X X ..... une, 2007 - Held that:- The issue decided in the case of M/S LG POLYMERS INDIA PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX, VISAKHAPATNAM - I [2018 (10) TMI 553 - CESTAT HYDERABAD], where the abatement of 75% on the value of the freight is extended. The benefit of abatement of 75% on the freight value is eligible to the appellant, this 75% of the abatement of the frei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue involved in this case is regarding taxability of the amounts paid by the appellant to various transport authority/individual owners of truck for transferring of styrene monomer from port to appellant premises during the period January, 2005 to July, 2006 and August, 2006 to June, 2007. 4. From the records, it is noticed that the appellant is manufacturer of chemicals and imports of raw ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the lower authorities have not extended any abatement of 75% on the total freight charges paid which is incorrect. 6. Learned Departmental Representative reiterates the findings of the lower authorities. 7. On careful consideration of submissions made, we do find that identical issue for the earlier period came up before the bench and it was held by an order dated 12.09.2018 (cited) that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the same immediately. 9. Since, the issue involved in this case was being agitated in various courts, the penalty imposed by the lower authorities are unwarranted and are set aside. We set aside the penalty invoking the provisions of Section 80 of the Finance Act, 1994. Appeals stands disposed of as indicated herein above. (Operative portion of this order was pronounced in open court on co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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