2011 (11) TMI 566

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....i A.K. Prabhakar, AR, for the Respondent. ORDER Heard both sides. 2. The appellant filed this appeal against the impugned order whereby a demand of Rs. 1,14,923/- is confirmed along with interest and imposed penalty of equal amount under Section 11AC of the Central Excise Act. The demand is confirmed on the ground that the appellant received old conveyor system from M/s. Hindustan Coca Co....

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....onveyor system also. There is no evidence on the record to show that the appellant cleared the old conveyor system after modification. In these circumstances, the demand is not sustainable. 4. The Revenue relied upon the findings of the lower authorities to submit that the appellant had received additional charges for modification of the old conveyor system and the same has been cleared without....