TMI Blog2007 (4) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... ons was not an amount of duty. If that be so, nothing contained in Section 11B of the Act can be invoked by the assessee to claim refund of the said amount - demand set aside - appeal allowed - decided in favor of appellant. - E/565/2000 - 471/2007 - Dated:- 30-4-2007 - S/Shri P.G. Chacko, P. Karthikeyan, JJ. REPRESENTED BY : Shri C. Saravanan, Advocate, for the Appellant. Smt. R. Bhag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Maruti Udyog Ltd. in the assessable value of such goods for the purpose of payment of duty of excise. In a show-cause notice, which was issued after certain investigations, the department demanded differential duty on such amortized value from the appellants and also proposed to impose penalties on them. The appellants had paid a total amount of Rs. 15.42 lakhs to the Revenue during the course of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alty. 3. After hearing both sides and considering their submissions, we find that, during the course of investigations, the assessee debited a total amount of Rs. 15.42 lakhs in their PLA. The show-cause notice, however, did not seek to appropriate the entire payment towards any demand of duty. It only wanted to appropriate duty amount of Rs. 2,21,422/- towards differential duty on 3256 pieces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he show-cause notice. On these facts, any penalty under Section 11AC of the Act or under Rule 173Q of the Rules was not to be imposed on the assessee vide the Tribunal s decision in Rashtriya Ispat Nigam Ltd. v. Commissioner of Central Excise, Visakhapatnam [2003 (161) E.L.T. 285 (Tri.-Bang.)] affirmed by the Supreme Court in Commissioner v. Rashtriya Ispat Nigam Ltd. [2004 (163) E.L.T. A.53 (S.C. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that be so, nothing contained in Section 11B of the Act can be invoked by the assessee to claim refund of the said amount. 5. In the result, we set aside the penalties imposed on the appellants and also vacate the demand of interest. The challenge against the demand of duty is held to be unsustainable. The appeal is disposed of in these terms. (Dictated and pronounced in open Court) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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