TMI Blog2017 (5) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... ot under Rule 6, therefore, do not find any illegality in the impugned order as far as the demand of duty and interest payable thereon from the appellants. But no penalty can be imposed. Appeal allowed - decided partly in favor of assessee. - Excise Appeal Nos. 817-819 of 2012 - Final Order No. 52701-52703/2017 - Dated:- 30-3-2017 - (Dr.) Satish Chandra, President and V. Padmanabhan, Member (Technical) Rep by Sh. Anurag Kapoor, Adv. Rep. by Sh. R.K. Manjhi, DR ORDER PER JUSTICE (Dr.) SATISH CHANDRA : All the present appeals are filed against the Order-in-Original No. 53/COMMR/CEX/IND/2011 dated 22.12.2011 passed by the Commissioner of Central Excise, Indore. The period in dispute is April 2008 to November 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sold by the assessee for delivery at the time and place of removal, where the assessee-Appellants and the buyer of the goods are not related and where the price is the sole consideration for sale. However, without appreciating the submissions of the assessee-Appellants, the Commissioner passed the order dated 23.09.2009 whereby the entire demand was confirmed against them. Against the aforesaid order dated 23.09.2009, the assessee-Appellants filed an appeal before this Tribunal and the Tribunal vide Final Order No. 397-399/2010-Ex(DB) dated 07.06.2010 remanded the matter back to the Adjudicating Authority. In compliance with the orders passed by this Tribunal, the learned Commissioner has passed the impugned order sustaining the dema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the issue has come up again independently before this Tribunal in the assessee-Appellants‟ own case in Excise Appeal Nos. 1286-1288/2009-Ex(DB), wherein it was observed that : 2. The Ld. Advocate for the appellants pleads that Ld. DR acquiesces that the issue is covered by the judgment of this Tribunal in the case of Audi Automobiles vs CCE Indore, 2010 (249) ELT 124 (Trl.Del) wherein in the identical set of circumstances, the demand of duty and interest was upheld while penalty was set aside. Respectfully following the said judgment of the Tribunal, we partly allow the appeal of M/s Audi Automobiles only to the extent that the penalty is set aside. The appeals of Shri Ashok Sharma and M/s Eicher Motors Ltd. are allowed in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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