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2016 (12) TMI 654

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..... ion No. 23/2004-CE. With effect from 09/07/2004 the tractor became duty free, therefore, the activity undertaken by main appellant became dutiable - Held that: - As admitted that no goods were available, therefore, I hold that redemption fine is not imposable on the appellant in the light of the decision of Larger Bench of this Tribunal in the case of Shiv Kripa Ispat Pvt. Ltd.[2009 (1) TMI 124 - .....

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..... enalty on all the appellants - appeal disposed off - decided in favor of appellant-assessee. - Excise Appeals No. 131-132 and 180-181 of 2011 (SM) - Final Order No. 55424-55427/2016 - Dated:- 17-11-2016 - Shri Ashok Jindal, Member (Judicial) Shri R. S. Sharma, and Ms. Sukriti Das, Advocates for the Appellant Shri M.R. Sharma, Authorized Representative (DR) for the Respondent ORD .....

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..... e penalty on all the appellants. Show cause notice proposes redemption fine on the appellant. The matter was adjudicated demand of duty alongwith interest was confirmed various penalties on all the appellants were imposed. A redemption fine of ₹ 25 lakhs was also imposed on the appellant. Aggrieved by the said order, appellants are before me. 2. The learned Counsel for the appellant submi .....

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..... refore, penalty on the appellants are not imposable. 3. On the other hand, learned AR supported the impugned order and submits that it was in the knowledge of the appellants that the tractors have became duty free, therefore, activity undertaken by the job worker is dutiable and appellants have not paid duty, therefore, proceedings have rightly been initiated against the appellants. 4. Heard .....

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..... r Section 11AC of the Act. Further, I find that on co-appellants penalties have been imposed under Rule 26 of the Central Excise Rules, 2002. Admittedly penalty under Rule 26 can be imposed subject to the provisions of Section 11AC of the Act which are absent here. Therefore, penalties on all the appellants are not imposable. 8. In view of these observations, I set aside the imposition of redem .....

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