2007 (10) TMI 106

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....against the Order-in-Appeal No P1/300/06 dated 30-8-2006 passed by the Commissioner of Central Excise (Appeals), Pune-I. 2. Considered the submissions made by both sides and perused the records. 3. The learned SDR submits that the learned Commissioner (Appeals) has erred in setting aside the penalty imposed on the respondent under Section 11AC. He submits that the respondent had paid the dut....

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....en from the re cords the demand of the duty had arisen on the ground that the respondent had not discharged the duty liability on the scrap generated at the job worker's end and not returned to them This issue was a disputed issue and has to be settled by the Larger Bench of the Tribunal, as such there cannot be any intention to evade payment of duty in this case by the respondent It is seen that ....