Penalty not leviable if Department was not sure of the provision of law

Fiberweb India Ltd  Vs C.C.E. & S.T. Daman  (CESTAT Ahmedabad)

The appellant relied on various case laws to emphasize that Anti Dumping Duty could not be levied on raw materials brought under bond for goods cleared in Domestic Tariff Area (DTA). The counsel argued that the nature of the goods changed following the manufacturing process and thus, the levy of Anti Dumping Duty was inappropriate. However, the Tribunal found force in the argument by the Revenue that an amendment in 2008 mandated the payment of Anti Dumping Duty, even on DTA clearances

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