TMI Blog2007 (9) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... ts, is rejected - no provision under law for payment of duty on goods which are to be supplied later - appellant have taken credit on inputs supplied to job worker but cleared the final good from job workers’ premises without – demand confirmed - E/952/2004 - 1121/2007 - Dated:- 10-9-2007 - Justice R.K. Abichandani President and Shri T.K. Jayaraman, Member (T) [Order per : T.K. Jayaraman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thout payment of duty. In view of the above violations, Show Cause Notice was issued to the appellants and the original authority confirmed the demand of Rs.2,80,488/- under Section 11A of the Central Excise Act for the period from August, 1997 to March, 2000. He imposed a penalty equal to the duty amount under Section 11AC of the Central Excise Act. Interest under Section 11AB was also demanded. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ime of installation, it may happen that the buyers would require some replacements. It is the contention of the appellants that in terms of the contracts, they are bound to supply these replacements without charges as the original invoices has already included the value of these replacements. This contention has not been accepted rightly by the original authority for the reason that there is no pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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