2004 (1) TMI 177

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..... - Revenue is in appeal. The contention raised is that Commissioner (Appeals) was in error in setting aside the penalty imposed by the adjudicating authority. 2. The proceedings had started based on a classification declaration filed by the assessee. In the adjudication proceedings the classification indicated by the assessee was rejected and another classification ordered by the adjudicating auth .....

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..... sessee proposes to adopt. He may be in error. Revenue authorities are at liberty to consider the proposed classification and to order payment of duty according to the changed correct classification. That is the whole purpose of requiring an assessee to file a classification declaration. In proposing an erroneous classification, the assessee commits no offence, justifying imposition of penalty. Thi .....

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