2008 (7) TMI 822

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..... ant. Shri C.S. Rajput, DR, for the Respondent. [Order per : P.K. Das, Member (J)]. - The relevant facts of the case as on record, in brief, are that the appellant is engaged in the manufacture of Motor Vehicles classifiable under Chapter 87 of the Schedule to the Central Excise Tariff Act, 1985. The appellant removed inputs/partially processed goods to job workers under the challan issued unde .....

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..... stwhile Central Excise Rules, 1944. He relied upon the decision of the Tribunal in the case of Preetam Enterprises v. Commissioner of Central Excise, Pune-II reported in 2004 (173) E.L.T. 26 (Tribunal-Mumbai). He submits that in view of the decision of the Tribunal, the demand of duty on the appellant-manufacturer is not sustainable. He fairly submits that the appellant already deposited duty befo .....

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..... placed by the Revenue regarding suppression of facts with intent to evade payment of duty. 5. In view of the above discussion, we find that the penalty imposed under Section 11AC of the Act is not sustainable. Accordingly, the penalty is set aside. The appeal is disposed of in the above terms. (Order dictated & pronounced in open court on 29-7-2008)
Case laws, Decisions, Judgements, Ord .....

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