2009 (5) TMI 711

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....e, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. The Revenue filed this appeal against the impugned order whereby the Commissioner (Appeals) set aside the demand, imposition of penalty and interest. 2. The contention of the Revenue is that the respondents are manufacturing and clearing the goods to their other factory for captive consumption and pay....

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..... The only contention of the respondents is that as there is no allegation of suppression of facts with intent to evade payment of duty against the respondents and the show-cause notice was issued within normal period of limitation. Therefore, the provisions of Section 11AC of the Central Excise Rules, are not applicable. 4. We find that the respondents are liable to pay duty as per the prov....