2013 (11) TMI 1470

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....Respondents are engaged in the manufacture of Tractors and its parts and accessories classifiable under Chapter 87 of the Schedule to the Central Excise Tariff Act, 1985. Original authority confirmed demand of duty of Rs. 1,35,405.00 and imposed penalty for the period July 02 to Mach 03. Commissioner (Appeals) set aside the adjudication order. 2. Heard both sides and perused the records. 3. The ....

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....in the said products and servicing thereof and shall forthwith remove all the said signs." 3. The Ld. advocate on behalf of the respondent contested the appeal on merit as well as on a preliminary issue in so far as the demand of duty was quantified without any basis. 4. Ld. AR submits that this demand was quantified on the basis of notional advertisement charges adopted during the earlier occas....