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2011 (11) TMI 566 - CESTAT MUMBAIPenalty u/s 11AC - Duty demand - Held that:- as per the order placed by Hindustan Coca Cola Beverages Pvt. Ltd., the appellant was to supply a new conveyor system and the appellant supplied the same under four invoices on payment of appropriate duty. Even the duty has been paid on the airfreight charges. The old conveyor system was cleared by Hindustan Coca Cola Beverages Pvt. Ltd. on 13-3-2003 whereas the appellant had already cleared the new system under four invoices upto 6-3-2003 and there is no evidence on record to show that the appellant modified the old conveyor system and cleared the same. In these circumstances, we find that the demand is not sustainable. The demand and consequential penalty are set aside - Decided in favour of assessee.
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