2007 (5) TMI 40

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....ommissioner has confirmed a demand of Rs. 95,68,853/- on the appellant. Fur ther he has demanded interest under Sec. 28AA of the Customs Act, 1962. A redemption fine of Rs 50,000/- had also been imposed The appellant imported insulated enclosures as capital goods in terms of exemption Notification No 53/97-Cus, dated 3-6-97 and Notification No 52/2003-Cus, dated 31-3-2003 as amended The revenue pr....

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....ed enclosures was already extended by the Commissioner in 1999 in the appellants' own case. Further we find that in the present case, the appellants had been given initially the benefit of the exemption Notification If later revenue feels that the appellants are not entitled for the benefit then demand can be issued only under Sec. 28 of the Customs Act. More over, in the present case no demand un....