2011 (1) TMI 1077

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....ellant. [Judgment per : N. Kumar, J.]. - This appeal is by the revenue challenging the order passed by the Tribunal, which has upheld the order passed by the Commissioner of Central Excise, who in turn has set aside the order passed by the Assistant Commissioner demanding a sum of Rs. 2,15,258/- under Section 11(A) of the Central Excise Act, 1944 as well as interest and penalty. 2. T....

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....s not used and therefore, the payment of duty on the transaction value of the used capital goods is sufficient. Aggrieved by the said order, revenue has preferred an appeal to the tribunal, wherein the tribunal upheld the said order. 3. Therefore, the question that arises for consideration in this appeal is whether the payment of duty on the basis of transaction value is not correct and th....