https://www.taxtmi.com/caselaws?id=53354 Where the duty demand arose from a genuine classification dispute, penalty was held unwarranted because the disagreement between the department and the assessee did not show deliberate or intentional evasion. The assessee had already deposited an amount toward the differential duty, and the balance was directed to be adjusted from that deposit, reinforcing the bona fide character of the dispute. Applying the principle that penalty should not be imposed when classification is honestly contested, the penalty was set aside in favour of the assessee. en-us Fri, 03 Sep 2004 00:00:00 +0530 Tue, 12 Oct 2010 17:23:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53354 Where the duty demand arose from a genuine classification dispute, penalty was held unwarranted because the disagreement between the department and the assessee did not show deliberate or intentional evasion. The assessee had already deposited an amount toward the differential duty, and the balance was directed to be adjusted from that deposit, reinforcing the bona fide character of the dispute. Applying the principle that penalty should not be imposed when classification is honestly contested, the penalty was set aside in favour of the assessee. Case-Laws Central Excise Fri, 03 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53354