2016 (6) TMI 307

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.... Shri Blasi D. Souza, Director (AR) and Ms. Kiran Agarwal, Assistant Manager for the Respondent ORDER Per Archana Wadhwa Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. 2. We have heard Shri Govind Dixit, learned DR and Shri K. Poddar, learned DR appearing for the Revenue. Shri Blasi D. Souza, Director and Ms. Kiran Agarwal, Assistant Mana....

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.... with option to the assessee to redeem the same on redemption fine of Rs. 7 lakhs. In addition, penalty of Rs. 50,000/- was also imposed by the original Adjudicating Authority. 4. On appeal, Commissioner (Appeals) allowed the appeal by accepting the appellant s stand that the goods were not meant for sale and were supplied free of charge as supplier units/ service buffers for distribution directl....

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.... were not meant for sale which was declared on the documents by the importer. I find that claim of benefits under notification for goods being not intended for sale was purely inadvertent having crept in out of long standing practice of claiming it in all such previous consignments. The documents sought from the appraising section under RTI clearly show that the appellant had, sou motu, requested ....