2008 (7) TMI 699

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.... Ms. Anagha Gavende, Advocate, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - This appeal filed by the Revenue against Order-in-Appeal No. RJB/M-III/12/2003, dated 31-1-2003. 2. Considered the submissions made by both sides and perused the records. 3. The contention of the ld. JDR is that the Commissioner (Appeals) has set aside the penalty imposed on the respondent....

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....he respondent under Section 11AC of CEA 1944. Ld. Commissioner (Appeals)'s findings while setting aside the penalty are reproduced below :- "It is also to be seen whether the party had any motive to evade duty. The machine was cleared for captive consumption, the final product was dutiable. Modvat credit was legally available to them. Under such circumstances, they had no benefit whatsoever. The ....