2009 (8) TMI 594

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....JDR, for the Respondent. [Order]. - Demand of Rs. 1,52,307/- has been confirmed on CR coils cleared as such, and penalty of equal amount has been imposed upon the appellants. Further demand of Rs. 88,982/- has been confirmed together with equal penalty. The first demand arises as a result of holding that the appellants cleared CR coils as such and, therefore, were required to reverse proportion....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....his connection, they rely upon the decision of the Tribunal in Peter & Millers Packers v. CCE, Chennai [2008 (232) E.L.T. 635 (Tri. - Chennai). As regards the demand on packing material, they dispute the same, relying upon the decision of the Larger Bench of the Tribunal in Sterlite Industries v. CCE, Pune [2005 (183) E.L.T. 353]. 4. I agree with the appellants that there was no suppression on ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... penalty of amount equal to duty under Section 11AC and, therefore, I set aside penalty while upholding the demand of Rs. 1,52,307/-. 5. As regards the other demand, the decision of the Larger Bench is squarely applicable to the facts of this case and following the same, I hold that the goods cleared without payment of duty cannot be treated as exempted goods for the reason that they were furth....