TMI Blog2016 (1) TMI 1188X X X X Extracts X X X X X X X X Extracts X X X X ..... of ₹ 9,17,616/- has already been paid by the assessee almost 10 months before issuance of show cause notice. Since the duty demand together with interest was paid before issuance of show cause notice and, since it was observed by both the authorities below that there was no intention on the part of the assessee to evade duty, the decision rendered by the Commissioner (Appeal) as well as CEST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt, the threshold limit prescribed in that behalf should have been applied and the instant appeal ought not to have been presented by the revenue. Even otherwise, on consideration of merits of contentions also, no interference is called for in the appeal - appeal dismissed - decided against Revenue. - First Appeal No. 2231 of 2014 - - - Dated:- 15-1-2016 - R.M. BORDE AND A.I.S. CHEEMA, JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ributed free as per marketing strategy or as gift or donation was to be done on 115% of the cost of production. The aforesaid circular was challenged in Writ Petition No. 246/2006 before the Principal Seat of this Court, however, the petition came to be dismissed by order dated 28.09.2009. It is the contention of revenue that respondent was paying duty on the physicians samples upto 22.06.2005 on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (Appeal), the duty demand was confirmed however, penalty imposed on respondent was waived. Aggrieved by the decision rendered by the Commissioner (Appeal), further appeal was presented by the revenue with the CESTAT which came to be dismissed. 4. Perused the judgment and order passed by all the authorities below. It is noticed that duty demand of ₹ 9,17,616/has already been paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the instant matter, imposition of penalty worked out under section 11AC of the Act was not justified and has been rightly waived. Apart from that, as per the instructions issued by the Central Board of Excise and Customs on 17.12.2015, in respect of providing mandatory limit for filing appeal by the department before CESTAT, High Court or the Supreme Court, the threshold limit prescribed in tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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