Imported cement concessional duty exemption under Notification 4/2006 challenged over RSP misdeclaration; demand, interest and s.114A penalty set aside.

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....Denial of concessional duty under Notification No. 4/2006-CE on imported cement was challenged on allegations of RSP misdeclaration, suppression, and consequent differential duty demand with interest and penalty under s.114A. Relying on a coordinate bench decision on identical imports, period, and exemption claim, the tribunal held the importer satisfied the notification conditions and was entitled to the exemption; consequently, the differential duty demand was untenable and set aside. On limitation, the tribunal found the extended period inapplicable on the facts, rendering the demand time-barred; interest and penalty could not survive. Appeal allowed with consequential relief. - CESTAT....