2009 (1) TMI 700

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..... Shri V.R. Inamdar, Manager (Excise), for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Being aggrieved with the order passed by the Commissioner (Appeals), the revenue has preferred the present appeal. We have heard Shri N.A. Sayeed, JDR appearing for the revenue. Respondents are represented by their Manager (Excise), Shri V.R. Inamdar. 2. As per the facts on....

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.... (Appeals) set aside the impugned order of the original adjudicating authority and allowed the appeal. Hence the present appeal by the revenue. 3. For better appreciation, we reproduce the relevant paras of Commissioner (Appeals) order. "I have gone through the case records, appeal memorandum and written submissions in the matter. The only question that arises in the instant appeal is a....

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....0 (118) E.L.T. 35, Lipi Data Systems v. CCE - 2001 (130) E.L.T. 91 (T) and Camphor and Allied Products v. CCE - 2000 (122) E.L.T. 171. What is more, the issue is clearly covered by CBEC circular No. 251/85/96-CX dt. 14-10-1996. It has been clarified by CBEC that in such cases "the assessee may be asked to declare and pay duty at the price prevailing at such other place of removal on the date such ....

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....circular. Therefore the demand confirmed and penalty imposed vide the impugned order must also suffer a similar fate. In this view of matter, going into the allegation of suppression or mis-declaration and rival contention of inapplicability of proviso to Section 11A, is not required. 4. As is clear from above, the appellate authority has followed the Board's circular as also various decis....