2010 (9) TMI 1031

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.... Kishorilal, SDR, for the Respondent. ORDER The appellant has filed this appeal against the confirmation of demand, interest and penalty confirmed by the lower authorities. 2. The brief facts of the case are that the appellant are merchant manufacturer and were working under Rule 12B of the Central Excise Rules, 2002. Vide Notification No. 11/2004-C.E. (N.T.), dated 9-7-2004, the pro....

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....f the appellant are identical to the case of CCE, Pune v. Keetex reported in 2008 (227) E.L.T. 536 (Tri.-Mum.) wherein this Tribunal has held that the whole exercise is revenue neutral and no purpose will be served by demanding duty. He also submitted that when there is no Revenue implicates and leads to duty neutral, demand is not applicable. To support this contention he placed reliance on CCE, ....

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....the assessee's manufactured goods." 5. Heard both sides. 6. On careful consideration of the submissions made by both the sides, I find that the case law relied upon by the learned DR is not applicable to this case as in this case the facts are different to the case before me. As in the case of Jay Yuhshin Ltd. (supra) the issue before the Hon'ble Larger Bench was of revenue neutral....

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....have any manufacturing premises but facts remains that they had paid duty on final products in which the input was used and quantum of duty paid on the final products is not less than the credit taken on the inputs. The whole exercise therefore becomes revenue neutral and therefore, no purpose will be served by demanding duty. Moreover as per the invoice shown by the learned Advocate for the appel....