https://www.taxtmi.com/highlights?id=52480 Refrain from imposition of penalty - classification of imported goods - colour data projectors - It is only when there is any ambiguity in the Exemption Notification, that the Notification is required to be interpreted in favour of the Revenue - There is no ambiguity in the Exemption Notification dated 1st March, 2005 and indeed none has been pointed out by the Commissioner in the impugned order. - When penalty is not proposed in the Show cause notice (SCN), no penalty can be imposed - AT en-us Sat, 21 Mar 2020 12:05:05 +0530 Sat, 21 Mar 2020 12:05:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52480 Refrain from imposition of penalty - classification of imported goods - colour data projectors - It is only when there is any ambiguity in the Exemption Notification, that the Notification is required to be interpreted in favour of the Revenue - There is no ambiguity in the Exemption Notification dated 1st March, 2005 and indeed none has been pointed out by the Commissioner in the impugned order. - When penalty is not proposed in the Show cause notice (SCN), no penalty can be imposed - AT Highlights Customs Sat, 21 Mar 2020 12:05:05 +0530 https://www.taxtmi.com/highlights?id=52480