2006 (10) TMI 316

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..... e Respondent. [Order per : Jyoti Balasundaram, Vice-President]. In this case the lower appellate authority, against whose order the Revenue is in appeal, accepted the claim of the Revenue that spares for pressure cookers manufactured and cleared by the respondent herein fall for classification under CETA sub-heading 7323.90 and not under CETA sub-heading 7323.10 which covers complete pre .....

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..... 7323.90 he was required to uphold the demand. In this view of the matter we set aside the impugned order by upholding the duty demand raised and confirmed by the original authority as sustainable. However, in the face of the fact that the demand is within the normal period of limitation and also noting that the assessee had filed a declaration, no case for imposition of penalty is made by the Rev .....

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