2011 (7) TMI 913

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....The Revenue is in appeal against the impugned order wherein the mandatory penalty under Section 11AC of Central Excise Act, 1944 was dropped by the lower appellate authority on the ground that there is issue of interpretation whether the assessee is entitled for credit on welding electrode which are being used for repair and maintenance of plant an machinery or not. 2. Learned SDR submitted tha....

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....aintenance of the plant and machinery. As no duty is payable by the respondents, therefore, the question of penalty does not arise and this appeal shall be merged with the order of this Tribunal cited hereinabove. 4. Heard both sides and considered the submissions made by them. 5. On careful consideration of the submissions made by learned DR, I find that the Revenue has challenged in this a....