2011 (3) TMI 357

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....ppellant. Shri N.A. Sayyed, JDR, for the Respondent. [Order per : P.R. Chandrasekharan, Member (T)]. -  This appeal and stay application has been directed against the OIA No. P-I/VSK/183/2009, dated 27-7-2009. 2. The brief facts of the case are as follows. The appellant M/s Divgi Warner Pvt. Ltd (DW in short) are manufacturers of excisable goods falling under Chapter 87 of Ce....

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.... (2)     a duty of Rs. 3,94,806/- as a result of non-inclusion of tooling cost under the said Section 11A(1); (3)     demanding interest under section llAB of the said Act on the said amounts; and (4)     proposing to impose a penalty under the provisions of Section 11AC of the said Act read with Rule 15 of the Cenvat Credit Rules,....

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....ant has paid the said amount under protest. The appellant is before us against the said order in appeal for stay of the demands confirmed. The appellant submits that in the light of the judgments of this Tribunal, no penalty can be imposed on them as held in Rashtriya Ispat Nigam Ltd. - 2003 (161) E.L.T. 285, Machino Montell (I) Ltd. - 2004 (168) E.L.T. 466, Ghodavat Foods International Pvt. Ltd. ....

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....the value of the goods exported. When duty itself is not payable on exports under bond, the question of demand of duty under Section 11A or consequent imposition of penalty under Section 11AC does not arise at all. Further there is no finding by the lower appellate authority as to the confirmation of duty demand. Accordingly we set aside the demand for duty of Rs. 3,94,806/- along with interest th....