2009 (1) TMI 588

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.... : Archana Wadhwa, Member (J)]. -  Being aggrieved with the order passed by Commissioner (Appeals), vide which he has set aside the confiscation of the imported goods and allowed the appeal by setting aside the penalty also, Revenue has filed the present appeal. 2. We have heard the SDR. No body appeared for the respondents. 3. Though Commissioner (Appeals) has hold against the a....

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....w or deny exemption considering the nature of the goods and the wordings of the statute or Notification. Claiming a particular classification or exemption is not misdeclaration. I rely on the decisions of the Tribunal in the case of Stylo Footear v. CC reported in 1995 (80) E.L.T. 157 and Vardhaman Sales Agency v. CC reported in 2000 (121) E.L.T. 320. Therefore, confiscation and imposition of pena....