2018 (5) TMI 1986

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..... e goods but fact remains that by the time the goods became obsolete. At the time of clearance of the goods department has accepted the classification. From the record, it appears that for misdeclaration, department has not brought any evidence on record and declaration was made after 2 years which is not justifiable. Impugned order need not be interfered - appeal dismissed - decided against Re .....

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..... appeal before Commissioner (Appeals) who has allowed the claim of the assessee. Now, not being satisfied, the department has filed the present appeal. 3. After hearing both sides and on perusal of record, it appears that total duty amount involved is ₹ 10,28,000/-. No penalty was warranted in the instant case. 4. In the instant case, sample was drawn after 2 years and it was observed .....

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