2016 (2) TMI 556

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....dent : Shri S.. Chandrasekhar, Manager (Excise) ORDER PER: RAMESH NAIR The appeal of the Revenue is directed against Order-in-Appeal No. CEX.XI/AKD/127/NSK/APL/2005 dated 30.8.2005 passed by the Commissioner of Central Excise & Customs (Appeals), Nashik. 2. The facts of the case are that the respondents have cleared 105 Nos. of prototype vehicle on the price fixed by their marketing departmen....

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....the Order-in-Original. Aggrieved by the said Order-in-Appeal, the Revenue is in appeal before us. 3. Shri R.K. Maji, learned Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the grounds of appeal. He further submits that learned Commissioner (Appeals) has dropped the penalty only on relying the judgment of the Tribunal in case of Rashtriya Ispat Nigam Vs. Commissioner of ....

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....efit of exemption Notification No. 161/71 dated 11.7.1971. It is only on departments rejection of the request for extending the benefit of notification, respondent admittedly suo motu paid the duty along with interest. It is his submission that right from beginning the entire facts of the clearance of prototype vehicle was in the knowledge of the department and therefore, there is no mala fide in....