2016 (12) TMI 1640

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....adhyay, Supdt. (A.R.) for the Revenue ORDER Per: Shri P. K. Choudhary  M/s Britannia Engineering Ltd., the appellant herein, is a manufacturer of road rollers and tea machineries and parts thereof. During the stock verification by the Central Excise Officers on 06.05.1999, as per RG-I, they recorded stock of 20 Nos. road rollers and on physical verification, 8 Nos. of road rollers we....

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....However, duty involved on 8 Nos. of road rollers amounting to Rs. 6,96,124/- was wrongly confirmed and thereby penalty equal to confirmed duty of Rs. 6,96,124/- was wrongly imposed under Section 11AC of the said Act. He further submitted that road rollers are not of common selling item bought and sold amidst people of common walk of life and any buyer of such 8 Nos. of road rollers, which ply on r....

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.....Counsel further submitted that the appellant being a Public Sector Undertaking would not have any interest in taking resort to clandestine removal of goods - the appellant cannot be attributed with any malafide intention to evade payment of duty - nor they can be held liable to penalty. He also relied on the decision of this Tribunal in the case of M/s I. O. C. L. Vs. CCEx, Ahmedabad : 2013 (291)....