TMI Blog2012 (5) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... r Rule 6 - penalty imposed on the appellant company is not justified as the matter relates to interpretation of valuation Rules and it cannot be said that there was intention on the part of the appellant to evade duty - the duty demand along with interest is upheld and demand of penalty is set aside. - Central Excise Appeal No.2855 2856 of 2009 - - - Dated:- 19-4-2012 - Mr. Justice Ajit Bharihoke, Mr. Rakesh Kumar, JJ. Present Shri Alok Kothari, Advocate for the appellants Present Shri N. Pathak, A.R. for Revenue Per Shri Rakesh Kumar (Oral): The appellant company are engaged in building of bus bodies. They received chassis from Tata Motors Ltd. and cleared complete buses after building complete body on the chass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals), the appellants have filed these appeals along with stay applications. 2. Heard both sides. 3. Shri Alok Kothari, Advocate, the learned Counsel for the appellants assails the impugned order on the ground that while dismissing the appeals on technical ground of failure to comply with the provisions of Section 35F of the Central Excise Act, 1944, the Commissioner (Appeals) failed to consider the plea of the appellants regarding financial hardship which prevented them from complying with the direction to deposit the excise duty. He further submits that the total demand of excise duty of Rs.29,32,297/- has since been paid in installment and, therefore, the impugned order be set aside and the appeals be allowed to be heard on merit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within eight weeks. 5. We have carefully considered the submissions from both sides and perused the record. The Commissioner (Appeals) had dismissed the appeals for non-compliance of the provisions of Section 35F of the Act without going into the merits of the case. Though normally in such a case we would have remanded the matter to Commissioner of Central Excise (Appeals) for decision on merits, since the issue involved in this case stands decided against the appellants in the case of Audi Automobiles (supra)and since the appellants have paid differential duty and also undertake to pay interest, we proceed to decide the appeals on merit. Accordingly, in the view of the Tribunal s judgment in the case of Audi Automobiles (supra) the dut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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