https://www.taxtmi.com/caselaws?id=105814 Penalty for omitting to file a classification list was held unwarranted where the goods were exempt from duty and no apparent benefit could be gained from the omission. The lapse was treated as inadvertent, and on that basis the penal provision was not attracted. The tribunal found it unnecessary to examine the remaining issues and set aside the impugned order. en-us Tue, 12 Mar 1996 00:00:00 +0530 Sat, 10 Mar 2012 10:22:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105814 Penalty for omitting to file a classification list was held unwarranted where the goods were exempt from duty and no apparent benefit could be gained from the omission. The lapse was treated as inadvertent, and on that basis the penal provision was not attracted. The tribunal found it unnecessary to examine the remaining issues and set aside the impugned order. Case-Laws Central Excise Tue, 12 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105814