2015 (12) TMI 1480

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..... epartment was aware of the import of these items. It is noticed that the appellant claimed exemption benefit in respect of the entire consignment and out of that about ₹ 68 lacs, the Adjudicating Authority dropped the demand. Hence, the findings of the Adjudicating authority on suppression of the fact in respect of the balance amount cannot be sustained. It is a case of claim of exemption no .....

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..... ty in respect of import of goods, during the period from April 1997 to March 1999. The Adjudicating Authority confirmed the demand of duty alongwith interest and imposed penalty. The Tribunal set aside the adjudication order and remanded the matter for denevo adjudication. By the impugned order, in denevo proceedings, the Adjudicating Authority confirmed the demand of duty of ₹ 2,12,783/- al .....

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..... er period within the normal period. So, the Department was aware of the import of these items. It is noticed that the appellant claimed exemption benefit in respect of the entire consignment and out of that about ₹ 68 lacs, the Adjudicating Authority dropped the demand. Hence, the findings of the Adjudicating authority on suppression of the fact in respect of the balance amount cannot be sus .....

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