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2015 (10) TMI 1218 - AT - Central ExciseDuty demand - Clearance of free supplies to the wholesale dealers and the distributors - Evasion of duty - Penalty u/s 11AC - Held that:- Commissioner (Appeals) passed the order following the decision of the Tribunal in the case of Vinayaka Mosquito Coil Manufacturing Co. Vs CCE Bangalore - [2004 (8) TMI 179 - CESTAT, BANGALORE]. The Larger Bench of the Tribunal in the case of Indica Laboratories Pvt.Ltd Vs CCE Ahmedabad [2007 (5) TMI 19 - CESTAT,AHMEDABAD], held that the decision of the Tribunal in the case of Vinayaka Mosquito Coil Manufacturing Co. (supra) has not enunciated the correct position of law. It has been held that the sale is not the necessary condition for charging to Excise duty. Duty becomes payable (unless otherwise exempted) in respect of every removal of excisable goods. - we set aside the order passed by the Commissioner (Appeals) and uphold the demand of duty alongwith interest and set aside the penalty. - Decided partly in favour of assessee.
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