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2023 (1) TMI 451 - AT - Central ExciseClandestine removal - aluminium circles - it is alleged that the appellant has started manufacturing from July, 2010 and it has been proposed that why duty demand of Rs.10,17,041/- for the period July, 2010 to May, 2011 should not be demanded alongwith the interest and penalty on the firm and partners as well - HELD THAT:- The contentions of the appellant have been accepted by the ld. Commissioner (Appeals) to a large extent. Thus, more or less, the appellant has done only test production prior to 11.11.2010 and they have been doing mainly trading of finished goods as the factory was not fully set up at the testing stage. Further, it is found that Revenue has taken contrary stand wherein in the first show cause notice it is admitted that assessee has started commercial production from November, 2010 wherein in the second show cause notice, duty have been demanded from July, 2010. The quantum of finished goods liable to duty for the period 01.07.2010 to 31.10.2010 shall be NIL - As the duty demand from July, 2010 to October, 2010, have been set aside. The penalty under Section 11AC read with Rule 25 is set aside. The appeal is allowed.
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