2007 (5) TMI 40

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..... elief - Appeal No.C/l164/2006-Mum - Final Order No. A/389/2007-WZB/C-i/(C.S.T.B.), - Dated:- 25-5-2007 - [Order per: T.K. Jayaraman, Member (T)]. - In the impugned order the Commissioner 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 im .....

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..... ct are entitled for the benefit of exemption under Notification 1 /95-C.E. as capital goods. It is also seen that the benefit of Notification No. 53/97-Cus, dated 3-6-97 to insulated 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 l .....

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