1996 (5) TMI 194

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..... Shiben K. Dhar, Member (T)]. This appeal is directed against the Order-in-Original No. 2/CEX/91/A, dated 17-1-1992 in so far as imposition of penalty on the appellants is concerned. 2. Arguing for the appellants the learned advocate submits that they filed classification list declaring their products as Grey Board/Deluxe Grey Board and claimed assessment under the rates applicable thereto .....

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..... rtment to either accept or reject their contention in regard to assessment. Penalty cannot be imposed merely for making a claim to a particular rate of duty. In this connection he cites the case of Universal Cables Ltd. v. U.O.I. reported in 1977 (1) E.L.T. (J 92). 3. The learned D.R. reiterates the departmental pleas and submits that if misdeclaration was with intent to evade payment of duty p .....

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