2007 (1) TMI 314

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....pellant. Dr. Mukesh Kumar Rajak, SDR, for the Respondent. [Order]. - The appellants are engaged in the manufacture of machines and machinery. During the investigation, it was found that they have cleared some parts as free replacement to their buyers on free of cost basis on delivery challans and no price was recovered nor any duty was paid nor any central excise invoice was issued. It is....

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....Chief Accountant. 2. The learned SDR refers to the decision of the Supreme Court in the case of Sony India Limited v. CCE, Delhi, 2004 (167) E.L.T. 385 (S.C.) where plea of bona fide belief was not accepted and penalty equal to duty imposed was upheld. 3. I have carefully considered the submissions. I find that in this case the goods have been cleared after proper accountal by the ....