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2016 (8) TMI 936 - AT - Central ExciseDemand and imposition of penalty - Confiscation of goods seized - diversion of 1022 pieces of compressors procured by M/s. Thermoking at concessional rate of duty - clandestine removal of gas compressor to M/s. Flevel International and consequent manufacture of air conditioner by the said M/s. Flevel International - Held that:- there is no need for assessing the evidentiary value of all the facts placed on record by the revenue inasmuch as the same very facts and evidences stand scrutinized by the Hon’ble Delhi High Court and have been held to be insufficient to uphold the charges. The allegations in the present proceedings is in respect of same number of gas compressors i.e. 1022 procured by the assessee under Chapter X Procedure and alleged diversion which were the subject matter of the earlier proceedings. As such, in terms of Hon’ble Delhi High Court decision in the earlier proceedings, the allegation of diversion of 1022 pieces of gas compressor and the consequent demand of duty along with imposition of penalty cannot be upheld. Consequently, the confiscation of the seized goods is required to be set aside. Clubbing of clearances - units related to each other - Held that:- the issue stand decided in the same appellants case vide the earlier order of the Tribunal wherein both the Members agreed that the allegations of clubbing of clearances cannot be upheld. Reference is made to the decision reported in [2014 (2) TMI 1094 - CESTAT NEW DELHI (LB)]. we also note that the Revenue's appeal against the said order of the Tribunal before the Hon’ble Delhi High Court stand dismissed. As such, as the issue stand decided in the same assesssee's case, we find no reasons to interfere in the impugned order of the Commissioner on this ground. - Decided in favour of appellant
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