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TMI Blog2017 (3) TMI 932X X X X Extracts X X X X X X X X Extracts X X X X ..... Heading No. 4202 of the said Schedule - the entire duty demanded through the said SCN has been deposited before the adjudication - Since the matter was related to interpretation, we set aside the equal penalty imposed on appellants and personal penalty imposed on the other appellant - the appellants are directed to pay interest as required by law - appeal allowed - decided partly in favor of appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion under Notification No. 30/2004-CE dated 09.07.2004 and were clearing the said goods at Nil rate of duty. It appeared to Revenue that the said goods were correctly classifiable under Tariff Item No. 4202 1990 of the said schedule. Therefore, the appellants were issued with a show cause notice dated 04.05.2006. The appellants were called upon to show cause as to why the said goods viz. Synthetic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd of duty of ₹ 72,00,367/- under Section 11A of Central Excise Act, 1994. He further ordered to appropriate the entire duty demanded as already paid by the appellants through Challans dated 17.04.2007. The Original Authority ordered the appellants to pay interest on the duty confirmed at the appropriate rate and imposed equal penalty under Section 11C of Central Excise Act, 1944. Shri Pawan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned D.R. has agreed that the issue is covered by the said Final Order dated 25.10.2016. 5. Having considered the submissions from both the sides, we find that we have already decided through above stated Final Order, the issue related to classification of Synthetic Web Equipment, Through the said Final Order it was decided that Synthetic Web Equipment was classifiable under Chapter Sub Headin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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