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2016 (1) TMI 1188
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....the Appellant. ORDER 1. Heard learned counsel for appellant. 2. Appeal is presented by the revenue challenging the decision rendered by the Custom Excise and Sevice Tax Appellate Tribunal, Mumbai in Appeal no. E588/2008 decided on 03.09.2009 confirming the judgment delivered by the Commissioner, (Appeals) of Central Excise and Customs, Aurangabad, dated 26.03.2008. 3. Respondent is eng....
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....duction. The duty was not being paid as per the Circular of the Board dated 24.04.2005 and as such, there was undervaluation. It was thus contended that respondent had contravened the provisions of section 4 of the Central Excise Act r/w rule 4 of the Central Excise Valuation (Determination of Excisable Goods) Rules, 2000, as respondent failed to pay proper duty on clearance of physician samples f....
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.... cause notice. Since the duty demand together with interest was paid before issuance of show cause notice and, since it was observed by both the authorities below that there was no intention on the part of the assessee to evade duty, the decision rendered by the Commissioner (Appeal) as well as CESTAT directing waiver of penalty under section 11AC of the Central Excise Act, 1944, does not appear t....