2004 (12) TMI 617

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....the Appellant. Shri M.K. Gupta, Jt. CDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - A short point involved in the present appeal. The appellant filed a classification list effective from 1-4-94. However, while claiming the benefit of notification no. 1/93-CX in the said classification list, they did not declare that they would be availing the benefit of exemption in r....

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....as confirmed against the appellant and penalty of Rs. 5,000/- was also imposed. Appeal against the order of Original Adjudicating Authority did not succeed before the Commissioner (Appeals). Hence the present appeal. 3.I have heard Shri M.K. Kundaliya, ld. Advocate appearing for the appellant and Shri M.K. Gupta, Jt. CDR appearing for the Revenue.  4.On perusal of the classification lis....

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....t back to the exemption. In the instant case, however, the option to pay duty was never exercised. The appellant right from the beginning cleared the goods at nil rate of duty. The non-mention of "nil" rate in the classification list was as a result of an inadvertent error, which the appellant realised subsequently and took steps to rectify the same by way of filing revised classification list. ....