9911796707
TMI Blog2018 (10) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... . N. Prabhudesai, Supdt. (A.R) for respondent ORDER Per: Shri S K Mohanty 1. These appeals are directed against the impugned order dated 08/08/2008 passed by the Commissioner of Customs & Central Excise, Aurangabad. 2. Brief facts of the case are that the appellant is engaged in the manufacture of P&P Medicines, falling under Chapter Heading No.3003 of Central Excise Tariff Act, 1985. During ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 11AC of the Central Excise Act, 1944. The interest amount for delayed payment of Central Excise duty was also paid by the appellant subsequently. Aggrieved by the adjudication order, the appellant had preferred appeal before the Commissioner (Appeals), assailing that invocation of Section 11AC of the Central Excise Act, 1944 is not proper and justified for imposition of penalty on the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 04 (174) ELT 107 (Tri-Bang) was wrongly cited by the appellant in its letter dated 20/04/2006 addressed to the Jurisdictional Range Superintendent, the intention to defraud Government revenue is established inasmuch as such decision has no bearing to the fact of the case. Thus, he submits that invocation of the provisions of Section 11AC of the Act for imposition of penalty is proper and justified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise duty is not chargeable. This is as per the judgment held in Vinayaka Mosquito Coil Mfg. Co. Vs. CCE, Bangalore reported at 2004 (174) ELT 107 (Tri- Bangalore) in support of this procedure (copy enclosed). We are enclosing the list of the products on which we offer quantity discounts to our customers. This is for your information and record please. If there is any doubt or objection in ou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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