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TMI Blog2018 (5) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... .R.) Per: Dr. D.M. Misra Heard both the sides. 2. These two appeals are filed against respective order passed by the Commissioner of Central Excise Vadodara-I. The short issue involved in the present appeals is whether the appellants are entitled to benefit of exemption Notification No. 22/2003-CE dated 31.03.2003 and Notification No. 52/2003-Cus dated 31.03.2003 on the goods imported and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in favour of the Revenue and against the assessee. Ld. Advocate for the appellant submits that the interpretation recorded by the Larger Bench of the Tribunal is incorrect and they are eligible to the benefit of exemption Notifications. Further, he submits that in any case, extended period of limitation cannot be made applicable and also penalty cannot be imposed on the appellant since the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n cannot be made applicable to the facts of the present case as the issue itself is marred with conflicting views and the matter referred to the Larger Bench for resolution; also on similar grounds penalty on the appellant cannot be imposed. In the result, the demands are confirmed for the normal period of limitation and appeals are partly allowed to the said extent. Appeals are dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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