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TMI Blog2016 (12) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... RDER Per Justice (Dr.) Satish Chandra The present appeal is filed by the appellant against the order of the Collector of Customs & Central Excise, Delhi II dated 24.1.2008. 2. Earlier, the issue involved, had come up in Appeal No.E/101/93-B1 before the Tribunal where vide Final Order No.E/431/94-B1 dated 7.12.1994, the matter was remanded back to the adjudicating authority. In compliance, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Super Cabinet had no SSI Registration. 5. It has been pleaded on behalf of the appellant that the details of the material supplied by Weston Electronics and its value had not been supplied to them and the department has arbitrarily loaded the value. On the other hand, it been pleaded by ld.A.R. for the Department that details of the material supplied by Weston Electronics and its value has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty, if not exported under EPCG obligations. Thus when no duty demands under the Central Excise Act are to be upheld/found there can be no case/cause for penalty.The duty demands, interest or /& penalties imposed are to be set aside. In view of the findings, the appeals are allowed. 8. Similar view was expressed by the Tribunal in the case of C.C.E., Triunelveli vs. SSD, Spinning Mills Ltd. 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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