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TMI Blog2010 (3) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... i B.B. Agarwal, Jt. CDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. Appellant filed this Appeal against the impugned order. Order portion of the impugned order is reproduced below :- I direct the notice, M/s. Hindusthan Coca Cola Beverages (P) Ltd., Patliputra, Patna to deposit an amount of Rs. 11,76,25,967.44 (Rupees eleven crores, seventy six lacs, twe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty through TR-6 Challans showing as Basic Excise Duty. However, from that amount Special Excise Duty is also paid. Commissioner's finding is that the entire exercise is revenue neutral. There is no fault on the part of the Appellant to evade payment of duty. 4. The contention of Appellant is that in the impugned order there is no demand confirmed under Section 11A of Central Excise Act and ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l as utilization thereof in respect of each of specified duties must be accounted for separately. This is necessary for the purpose of proper revenue accounting. The Revenue also relied upon the decision of the Tribunal in the case of Guala Closure (India) Pvt. Ltd. v. CCE, Daman - 2008 (228) E.L.T. 39 (Tribunal) = 2009 (16) S.T.R. 536 (Tribunal) whereby the Tribunal in a similar situation when Ed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand confirmed under Section 11A of the Central Excise Act. We find that the duty in question has been paid through P.L.A. The Commissioner of Central Excise in the impugned order held that it is a fact that amount of revenue involved in the said clearance has been parted away by the assessee and the same was deposited in the government exchequer. The assessee spent the required amount towards ..... X X X X Extracts X X X X X X X X Extracts X X X X
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