2007 (1) TMI 421

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....ne, for the Respondent. [Order]. -  Heard both sides. 2. Aggrieved by the Order passed by the Commissioner of Central Excise and Customs (Appeals), the Revenue in appeal. The respondents herein is engaged in the manufacture of exercisable goods viz. Bearing Bushes, Metal Strips and Copper alloy powder falling under Ch. 84, 72 & 74 of CETA, 1985. They were also availing Cenvat Cr....

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.... confirmed the demand vide his Order dated 16-3-2004 including levy of interest and imposition of penalty. Therefore, the assessee have filed an appeal before the Commissioner (Appeals). Though the Commissioner (Appeals) confirmed the demand but set aside the penalty amount on the following grounds :- (a)     There appears no suppression, misstatement on the parts of appella....

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.... of duty paid TR6 Challan No. 14 dtd. 20-11-2002 Rs. 80,000/- TR6 Challan No. 15 dtd. 27-12-2002 Rs. 1,22,000/- TR6 Challan No. 16 dtd. 15-2-2003 Rs. 56,089/- Cenvat (December 2002) Rs. 11,051/- Cenvat Capital 1-4-2003 Rs. 1,70,934/-   Total Rs. 4,40,074/-         5. In the impugned Order the Commissioner (Appeals) thoug....

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....ner (Appeals), nothing is found from the record that when the assessee was in a position to clear the goods from a factory during lock out and under notice of strike, the appellants should be in a position to deposit the duties as provided under law. In view of this circumstance, the observations made by the ld. Commissioner (Appeals) appear to be not correct and cannot be upheld in saying that th....