2014 (7) TMI 67

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.... : Ashok Jindal The Revenue is in appeal against the impugned order. The respondent has also filed a Cross Objection to the appeal filed by the Revenue. 2. Brief facts of the case are that an investigation was conducted at the premise of the respondent on 15.03.2004 and noticed that the respondent has received certain capital goods which were not available in their factory. It was alleged th....

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....tion order. Aggrieved by the said order, the Revenue is before me. 3. Heard both sides. 4. The learned A.R. submits that in this case the respondent cleared the goods "as such" without payment of duty therefore, they are required to pay duty and also required to be penalized under Section 11AC of the Act. 5. On the other hand, the learned Consultant for the respondent supported the impugn....