2017 (5) TMI 1445

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....lants. Shri Sandeep Kumar Singh, Deputy. Commr. (A.R.) for the Department ORDER The issue in these appeals are regarding demand and conformation of duty on the appellant LML Ltd. for Rs. 1,22,742/- with interest and further levy of penalty of Rs. 1,25,197/- under Section 11AC of the Act and further levy of penalty of Rs. 2000/- each under Rule 26 on M/S. Sachdeva Auto Centre (respon....

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.... supplying spare parts in packed condition to the dealers and some parts are also sent in loose condition without packing and later on, they dispatch the packing material with the certificate "Not for sale". The goods in question were dispatched only on 31/05/2006. After some correspondence, the appellant LML admitted their liability and deposited the tax involved Rs. 1,22,742/ with interest and a....

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....as allowed. Further, penalty of Rs. 2000/- each was imposed under Rule 26 on M/s. Sachdeva Auto Centre and Hari Gopal Budhaulia, Manager Excise of LML Ltd. (whose appeal has already been decided by this Tribunal) 4.  LML Ltd. is in appeal against levy of penalty and the confirmation of demand, whereas Revenue is in appeal for levy of less penalty under Rule 26 as minimum penalty prescribed....