2013 (6) TMI 830

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....against ... order of the Customs, Excise and Service Tax Appellate Tribunal ... 11-7-2007 in Final order No. 859 of 2007, was admitted on the ... substantial questions of law : - "(i)   Whether the scrap generated in the manufacture of finished products having negligible value are to be treated as excisable goods or not? (ii)   Whether the proviso to Section 3 of the Cent....

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....e the invoice value and hence, had not paid appropriate duty and based on the inspection results, the assessment was made resulting in the levy of duty of Rs. 10,85,732/-, apart from levying equal amount penalty of Rs. 10,85,732/- under Section 11AC of the Central Excise Act, 1944 read with Rules 173Q and 226 of the Central Excise Rules, 1944. Aggrieved by this, the assessee went on appeal before ....

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.... ... under Section 4(4)(d)(ii) of the Central Excise Act. 4. The Tribunal pointed out that while accepting the case of the ... this regard, the Commissioner, however, demanded higher amount of duty, which is an error to be corrected by the Commissioner. As regards the penalty, the Tribunal held that the imposition of penalty under Section 11AC of the Central Excise Act was different from t....