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TMI Blog2020 (3) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... 01.03.2002 - HELD THAT:- In the case of M/s V.K. Industrial Corporation Ltd. [Final Order No. A/91475/2017 dated 11.12.2017] has set aside imposition of penalty on the ground that the duty amount along with interest was paid before issuance of the show cause notice. Since, the issue involved in the present case is identical to the case decided by the Tribunal, we find that the ratio of the said or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsignment of 1999.194 MTs of Hot Rolled Steel Plates and filed the Bill of Entry No. 867645 dated 24.10.2008 for assessment and clearance of the said goods. The appellant had claimed classification under CTH No. 7208 and the benefit of duty exemption provided under Notification No. 21/2002 dated 01.03.2002. Upon investigation, the department had observed that the said goods are classifiable under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants have preferred these appeals before the Tribunal. Besides, the other appellants namely, Shri Virendra Kakubhai Mehta, Director of M/s V.K. Industrial Corporation Ltd. (Appeal No. C/88648/2013) and M/s C.M. Sanghavi Co. Pvt. Ltd., CHA of the said company (Appeal No. C/88647/2013) have also preferred appeals before the Tribunal. Since the issues in all these appeals are identical, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat in the case of M/s V.K. Industrial Corporation Ltd., this Tribunal vide order dated 11.12.2017 has set aside imposition of penalty on the ground that the duty amount along with interest was paid before issuance of the show cause notice. Since, the issue involved in the present case is identical to the case decided by the Tribunal, we find that the ratio of the said order should be applicable t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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