TMI Blog2015 (5) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... as not been levied or paid or has been short-levied or short-paid or erroneously refunded by reasons of fraud, collusion or any wilful mis-statement or suppression of facts, or contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment of duty. Keeping in view nature of the dispute as contended by the appellant as also his conduct right from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants are engaged in the manufacture of excisable goods namely wooden/steel furniture viz. Benches, Stools Chairs etc. Appellants were not paying any Central Excise duty. Appellants had another unit namely M/s. Educational Equip-Production Centre, North Region Ahmednagar which was also engaged in the similar activities. Appellant are imparting education in state of Maharashtra through var ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority however set aside the interest under Section 11AB and penalty under Section 11AC. 3. Revenue is in appeal against setting aside the interest and penalty. Ld. A.R. explained the whole case and reiterates the various ground enumerated in the ground of appeal. 4. None appeared on behalf of the respondent. 5. We find that there is no dispute about the leviability of the duty. Respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n view of the said position we do not find any reason to levy the penalty under Section 11AC. We also find that the in this case demand is for the period 1998 onwards and at the relevant time provision under Section 11AB were similar to that 11AC. Accordingly, in our view for the same reasons, interest is also not chargeable. Appeal filed by Revenue is dismissed. Cross-objection is disposed of in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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