2011 (1) TMI 19

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....Adv. JUDGEMENT This appeal is filed by the revenue challenging the order passed by the Customs, Excise and Service Tax Appellate Tribunal allowing the appeal filed by the assessee and granting him the relief in the matter of payment of Central Excise duty. 2. The assessee is a manufacturer of Rural Automotive exchanges and parts thereof. They cleared 900 numbers of FRS 120 with all access....

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....penalty under Rule 25 of the Rules and Section 11AC of the Act. The appeal preferred by the assessee came to be dismissed. Against the said order they preferred an appeal to the Tribunal. The Tribunal held in the first instance the assessee was not liable to pay any excise duty at all as the goods cleared to 100% EOU are exempted from payment of Central Excise vide notification dated 22/2003. By m....

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....ey have not done. Even the Tribunal holds that the assessee committed a lapse in not complying with the said legal requirement. In those circumstances, the Tribunal was not justified in interfering with the orders passed by the Commissioner of Appeals as well as the assessing officer and, therefore, he submits a case for interference is made out. 4. Per contra, the learned counsel for the asses....